governance manual for community comprehensive schools · governance manual for community &...
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Governance Manual for Community
& Comprehensive
Schools
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Community and Comprehensive Schools
Governance Manual
Index
Section Page
1. Introduction 3
2. Responsibilities of the Board of Management 5
3. The Protected Disclosures Act 2014 17
4. Registration with the Charities Regulatory Authority 17
5. Energy Management in Schools 18
6. Allocation of Funding and Teaching Resources 19
7. Estimating Funding 23
8. Monitoring of Teacher allocation & Budgets 24
9. Financial Returns 26
10. Audit 30
11. Accounting System 32
12. School Internal Controls 33
13. Purchasing 36
14. Procurement Procedures 39
15. Stock Control 41
16. Control over Assets 42
17. Receipts 43
18. Payments 44
19. Petty Cash 46
20. Bank Accounts 47
21. Banking Arrangements including Bank Overdrafts, Other Borrowing and Leasing 49
22. Payroll 50
23. Travel and Subsistence 52
24. Use of School Facilities by Outside Bodies 53
25. Insurance arrangements for Community & Comprehensive Schools 56
26. Sports Complexes 57
27. Book Grant Scheme 58
28. Book Rental Scheme 60
29. Other Activities including Fund Raising Activities carried on with the approval
of the Board of Management 61
30. Adult Education 64
31. Examination Fees and Repeat Leaving Certificate Fees 65
32. Data Protection Acts 1988 & 2003 and Data storage 67
33. Good Governance Guide to Risk Management 69
34. Health & Safety Risk Management 70
35. Student Enrolment Records 71
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Schedule of Appendices
Appendix Page
1. Payment of Substitute Teachers employed in Community and 72
Comprehensive Schools
2. School Financial Report 73
3. Sample terms of reference for a Board of Management 85
Finance Committee
4. Circular 43/2006 Tax Clearance Procedures Public Sector Contracts 87
5. Revenue Guidance to Boards of Management on Relevant Contracts 94
Tax / Value Added Tax (revised August 2016)
6. Annual Declaration of Interests Form for persons engaged in the purchasing/ 95
procurement of goods/services
7. Circular CC 2/99 Payment of Travelling and Subsistence Allowances 96
8. Indemnity Declaration form for use of motor vehicle on official school 103
business authorised by the Board of Management, (Circular 0017/2016)
9. Travel and Subsistence Expenses Claim Form 104
10. Requirements regarding the use of school facilities by outside bodies, 105
Application form and sample conditions
11. Specimen Audit Report in relation to fund raising by school 108
12. Notification Form for completion by schools in relation to actions, claims 109
or demands relating to the State Indemnity
(excluding personal injuries and third party property damage)
13. Procedures for processing actions, claims or demands under the State 113
Indemnity that do not come within the ambit of the State Claims Agency
14. State Claims Agency Claims (SCA) 115
15. Pensions Declaration 121
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Community and Comprehensive Schools
Governance Manual
1. Introduction
1.1 This governance manual is intended to be read in conjunction with the First and Second
Schedules to the Model Lease for Community Schools, instruments and articles of
management for Comprehensive Schools or the lease actually executed in the case of the
individual school as appropriate.
The First and Second Schedules to the Model Lease for Community Schools are under
review at present.
1.2 It is intended to serve as a manual for Boards of Management and Principals of
Community and Comprehensive Schools as well as for the staff of the Department.
1.3 This Manual is applicable to all areas of the school's operations including activities not
funded by the Department or otherwise within the purview of the Department.
1.4 The operation of this manual will be kept under review with a view to making any
necessary amendments in the light of experience.
1.5 This manual is effective from 1st September 2016.
.
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Any enquiries in relation to this manual may be forwarded to the address
below. Schools Division Financial Department of Education & Skills Cornamaddy Athlone Co.Westmeath Eircode: N37X659 E-mail [email protected] September 2016
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2 Responsibilities of the Board of Management
2.1 The Board of Management is responsible for the governance and direction of the school, the use of
school resources and the management of budgetary allocations made to the school by the Minister. To
discharge its duty in this regard, the Board should ensure that there is an adequate system of control,
delegation and accountability in place to ensure the smooth and efficient operation of school services
and school administration. While the Board may delegate many of its responsibilities to the Principal
and in some circumstances to sub committees of the Board, it must remain aware of its responsibilities
and of its accountability to the Minister. Sub committees should be assigned very specific duties,
terms of reference and reporting guidelines.
2.2 The Board of Management is responsible for ensuring that the school maintains such records and
registers as are prescribed from time to time. These include minutes of Board meetings, attendance at
Board meetings, accounting records, asset register, staff attendance, pupil attendance records and
superannuation files.
2.3 The Board must decide the nature and extent of financial and other information required in order to
discharge its functions. At a minimum, the Board must receive separate financial reports at each
meeting for the School Fund and other activities outlining receipts and expenditure for period and year
to date, projected receipts and expenditure for year, calculation of surplus/deficit at year end and
recommendations regarding corrective action where necessary, a list of reconciled bank balances at a
recent date.
2.4 The Board of Management is responsible for ensuring as far as reasonably practicable, the safety and
health at work of their employees and the safety of those who are in any way affected by the work
activities of the school. The Board of Management is responsible for the maintenance, condition and
state of repair of the school premises.
The Board must take reasonable measures to secure the safety of pupils, school staff and visitors to
the school and must establish such procedures as are necessary to ensure that potential hazards are
identified and rectified as soon as possible.
The “Guidelines on Managing Safety and Health in Post-Primary Schools” set out the Board of
Management’s responsibility in maintaining a safe and healthy school environment. This guidance
also provides practical advice and tools to assist schools in planning, organising and managing a safe
and healthy school environment.
2.5 The Board of Management shall make available such reports, returns and other information to
the Minister as s/he may require from time to time.
2.6 Minutes of Board meetings should include particulars of all formal proposals brought before the
Board for decision. One copy of these minutes should be forwarded to Schools Financial Section,
Department of Education and Skills, Cornamaddy, Athlone, Co. Westmeath, N37 X659.
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2.7 On appointment, new Board members should be apprised of their obligations and
responsibilities as set out in the First and Second Schedules to the Model Lease for
Community Schools or the lease actually executed in the case of the individual
community school as appropriate or otherwise set out by the Department. In particular,
Board members are reminded, inter alia, that:
Board members shall adhere to the requirements as set out in the First Schedule –
Instrument of Management in relation to not having a financial interest in the school.
Board proceedings are confidential and no disclosure may be made without the
authority of the Board.
Disclosures are usually delegated to the Board Chairperson or the Secretary to the Board
as appropriate.
2.8 The Deed of Trust outlines the extent of the general indemnity, which the State provides
to Boards of Management - Section 25 also refers. A Board is fully indemnified from
any claims arising in connection with the carrying out of its duties in the normal way and
in circumstances, which do not disclose a default or wrongful act on the part of the
board.
Similarly, teaching and non teaching staff carrying out their duties in accordance with
the instructions of the Board of Management as conveyed to them in the normal way are
also fully indemnified. The general indemnity does not extend to individual board
members acting in a personal capacity.
2.9 Where an individual Board member has concerns regarding aspects of a school's affairs,
it is incumbent upon that member to bring them before the Board in an appropriate
manner. In circumstances where it can be shown that a member has acted in good faith;
has made a full disclosure of the facts to the Board, in so far as these are known to
him/her at the time; it is reasonable to assume that the member has then discharged
his/her responsibility and the concerns are now the responsibility of the Board.
2.10 Board of Management members should avoid conflicts of interest. Where a situation
arises in which a board member feels that his/her objectivity or independence in relation
to a matter currently before the board is/could be impaired, immediate steps should be
taken to make a full disclosure of the circumstances to the board and the member
concerned should not take any further part in Board’s deliberations in relation to the
matter in question. Board members also should take care to ensure that they are seen to
be acting independently and without personal interest in decisions made by the Board.
2.11 The Board is not permitted to instigate court proceedings without written approval from
the Department.
The Department must be informed if the Board is joined in any court proceedings. The
Secretary of the Board of Management should contact the ACCS for support in this
regard. The State Claims Agency (SCA) should also be informed if the Board is joined
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in any court proceedings relating to personal injury or third party property damage
claims. See Appendix 14 for further details of claims managed by the SCA.
2.12 The Board and the Patrons
It is the duty of the Board to manage the school on behalf of the Patrons. In carrying
out this duty the board is obliged to consult with and keep the Patrons informed of
decisions and proposals of the board. The Board is also accountable to the Patrons
for upholding the schools characteristic spirit and the Board must publish, in such
manner as the Patrons considers appropriate, the schools admission policy. Patrons have
a specific role in appointing the Board of Management nominating members to interview
boards.
It is essential, therefore that arrangements are in place to ensure that the Patron is
appropriately consulted in relation to Board matters and that any information
required for the Patrons role is made available to the Patron by the board.
Examples of information that must be supplied to the Patron include the Admission
Policy, School Plan, Child Protection Policy, Code of Behaviour/Anti-Bullying
Policy and any major building or refurbishment proposals envisaged at the school.
2.13 The Board as Employer
Under Section 24 of the Education Act, 1998 (as amended by the Education (Amendment) Act,
2012) the Board the Board of Management is the employer of teachers and other staff of the
School. The Board’s role as an employer includes responsibility for the recruitment and dismissal
of teachers and other staff within the school, subject to relevant Department circulars
and employment legislation.
Teachers and other staff proposed for appointment to the school will be remunerated by the
Department of Education and Skills in accordance with the numbers and levels approved by the
Department for such staff. It is the responsibility of the Board to ensure that staff are appointed
to posts in accordance with the relevant procedures and requirements outlined in Department’s
Circulars and in other agreements between the Unions and Management Bodies.
Issues with teacher performance and conduct are addressed under agreements reached
under Section 24(3) of the Education Act, 1998. Procedures in relation to professional competence
issues and general disciplinary matters are set out in Circular 60/2009.
Enquiries in relation to terms and conditions of employment or appointment procedures for
Teachers and Special Need Assistants (SNA’s) may be sent to:
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General information regarding employers’ responsibilities is contained on
www.workplacerelations.ie
2.14 School Policies
The Board has overall responsibility for school policies. Therefore, there are a range of different
school policies that Boards will, from time to time, be involved in developing, implementing and
reviewing as appropriate. Examples include the Admission (enrolment) Policy, Child Protection
Policy, Code of Behaviour/Anti-Bullying Policy, Complaints Procedures, School Attendance
Strategy, Health and Safety Statement etc.
The extent to which a new Board will need to consider any particular school policy will depend
on the circumstances of the school in question. However, each Board must ensure that the
appropriate and necessary school policies are in place as required.
Further information on the key policy areas of Child Protection and the Code of Behaviour/
Anti-Bullying Policy is set out below.
2.15 Child Protection
Child protection and welfare considerations are relevant to all aspects of school life and the
Board must ensure that such considerations are taken into account in all of the school’s policies,
practices and activities. In particular, the Board must be familiar with and ensure that the Child
Protection Procedures for Primary and Post Primary Schools (issued under Circular 65/2011)
are fully implemented by the school. This includes ensuring that:
the Board has ratified a Child Protection Policy for the school,
a copy of the school’s Child Protection Policy which includes the names of the
Designated Liaison Person (DLP) and Deputy DLP is available to all school personnel
and the Parents’ Association and is readily accessible to parents on request,
the name of the DLP is displayed in a prominent position near the main entrance
to the school,
child protection matters are reported appropriately to the Board in accordance with
the procedures,
an annual review of the Child Protection Policy and its implementation is undertaken
by the Board.
The Child Protection Procedures for Primary and Post Primary Schools are available on the
Department’s website at www.education.ie
A Child Protection Policy template is also available on the Department’s website.
The Children First National Guidelines for the Protection and welfare of Children are available on
the Department of Children and Youth Affairs’ website www.dcya.gov.ie
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Important Note regarding proposed Children First legislation relevant to schools and teachers.
At the time of publication of these Guidelines, the Department’s requirements in relation to child
protection are set out in the Child Protection Procedures for Primary and Post Primary Schools and
are based on Children First National Guidance for the Protection and Welfare of Children (2011).
The Children First Act, 2015, will put elements of the Children First: National Guidance for the
Protection and Welfare of Children (2011) on a statutory footing.
a) A requirement on organisations providing services to children to keep children safe and to
produce a Child Safeguarding Statement;
b) A requirement on defined categories of persons (who are referred to as “mandated persons” and
which include all registered teachers) to report child protection concerns over a defined threshold
to the Child and Family Agency(the Agency);
c) A requirement on mandated persons to assist the Agency in the assessment of a child protection risk
arising from a mandated report under the Act, if so requested to do so by the Agency;
d) Putting the Children First Interdepartmental Group on a statutory footing.
It is envisaged that the Department of Children and Youth Affairs will review and publish updated
Children First Guidance on foot of the above legislation and other recent legislation relevant to child
protection. This will also trigger some changes to the existing Child Protection Procedures for Primary
and Post-Primary Schools. The Department of Education and Skills will, in due course, consult with the
relevant education partners in this regard. It is therefore important to check the Department’s website
for the up to date position regarding same.
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2.16 Code of Behaviour /Anti-Bullying Policy The Board must ensure that the school meets its obligations under the Education (Welfare)
Act, 2000 to have in place a Code of Behaviour that has been drawn up in accordance with
the guidelines of TUSLA/ Child and Family Agency http://www.tusla.ie
The Board must also ensure that the school has an Anti-Bullying Policy that fully complies
with the requirements of the Department’s Anti-Bullying Procedures for Primary and Post-
Primary Schools issued under Circular 0045/2013
http://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0045_2013.pdf .
A template Anti-Bullying Policy which must be used by all schools for this purpose is provided
in Appendix 1 of the procedures.
The Anti-Bullying Procedures for Primary and Post-Primary Schools and associated Circular
0045/2013 apply to all recognised primary and Post Primary schools. The procedures are
designed to give direction and guidance to the Board and to school personnel in preventing and
tackling school-based bullying behaviour amongst its pupils. The Board and school personnel
are required to adhere to these procedures in dealing with allegations and incidents of bullying.
The Board must ensure that the school’s Anti-Bullying Policy is made available to school
personnel, published on the school website (or where none exists, be otherwise readily
accessible to parents and pupils on request) and provided to the Parents’ Association (where
one exists).
The procedures also include oversight arrangements which require that, at least once in every
school term, the Principal will provide a report to the Board of Management in relation to the
numbers of bullying cases reported to him or her and confirmation that all of these cases have
been, or are being, dealt with in accordance with the school’s Anti-Bullying Policy and the
Anti-Bullying Procedures for Primary and Post-Primary schools.
The oversight arrangements also require that the Board must undertake an annual review
of the school’s Anti-Bullying Policy and its implementation by the school. Written notification
that the review has been completed must be made available to school personnel, published on
the school website (or where none exists, be otherwise readily accessible to parents and
pupils on request) and provided to the Parents’ Association (where one exists).
See Appendix 4, Circular 45/2013
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2.17 Management of Resources Section 15 of the Education Act, 1998 requires the Board of Management, in carrying out its
functions, to have regard to the efficient use of resources and, in particular, to the efficient use
of State funds. Boards therefore have a statutory duty to ensure that appropriate systems
and procedures are in place to ensure school resources (including grants, staffing and other
resources) are managed appropriately and efficiently and in a manner that provides for
appropriate accountability to the relevant parties.
The Board should also be fully aware of and actively involved in the oversight of the school’s
applications for all resources. The approval of joint Patrons is also required in respect of applications
for building projects.
P-Pod is a central database of Post-Primary student and some school data, which is hosted by the
Department. All Post-Primary Schools can access P-Pod via the Departments secure esinet portal
to maintain their students data. From October 2014, all Post-Primary schools were required to
make their annual return of students known as the October returns via P-Pod. The October returns
data is then used in the allocation of Teaching posts and funding to Post-Primary Schools.
All Post-Primary school authorities are required to submit a completed Certificate of Management
Authority/Principal for the specific school year in question to the Department as part of their
submission of their October returns. This includes a declaration by the school Principal that the
pupil information supplied on the schools October returns, as generated from P-Pod is complete
and accurate in respect of enrolment as at 30th September.
Boards of Management and Principal teachers are reminded about the importance of ensuring
the accuracy of enrolment returns to the Department. They have a responsibility to
immediately notify the Department of any error or irregularity in their enrolment returns. The
Department’s standard policy for cases that involve any deliberate overstatement of
enrolments is to refer them to An Garda Síochána. .
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2.18 School Leadership
The quality of school leadership in a school is central to setting direction in the school and
achieving the best educational outcomes for pupils. Good leadership increases the overall
effectiveness of the school generally but is particularly important in the context of the effective
delivery of the curriculum, policy development and implementation, school self-evaluation and
the creation of a positive school culture and climate for all pupils and staff.
Boards of Management must be cognisant of the importance of encouraging and facilitating the
Principal and Deputy Principal and others in developing and effectively exercising this leadership
role in the school.
The Department has made considerable investment to build the professional
competence of school leaders through its support services and more recently through the
decision to establish a Centre for School Leadership. The Centre’s responsibilities will cover
the range of leadership development for school leaders, from pre-appointment training and
induction of newly appointed Principals to continuing professional development throughout
their careers.
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2.19 School Planning
Under the Education Act, 1998 it is the responsibility of the Board to arrange for the
preparation of a School Plan, and to ensure that it is regularly reviewed and updated. The
School Plan sets out the educational philosophy of the school, its aims and how it proposes
to achieve them. Pupil learning needs are at the centre of all planning, and the focus of the
school plan should be the teaching and learning that takes place in the school.
The School Plan is not a static document. It evolves in the light of the changing and developing
needs of the school community. It must be regularly reviewed and updated. One of the first
tasks of any newly appointed Board will therefore be to give careful consideration to the
School Plan. The School Plan serves as a basis for the work of the school as a whole and for
evaluating and reporting on whole school progress and development.
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2.20 Self-Evaluation/Teaching and Learning
Under the Education Act, 1998 a school is required to establish and maintain systems
whereby the efficiency and effectiveness of its operations can be assessed. Effective Boards
are keenly aware that self-evaluation is central to school improvement and will ensure ongoing
evaluation and review of both the overall effectiveness and efficiency of the school and of the
Board itself.
The Act places a statutory duty on the Board to ensure that an appropriate education is
provided to all of the school’s pupils. In order to effectively carry out this duty, appropriate and
regular oversight by the Board of the teaching and learning in the school should be in place.
Furthermore, the Board, from an oversight and governance perspective, can and should play
a key role in improving standards in the school.
For example, effective Boards will be actively involved in ensuring that appropriate targets are
set for improving learning outcomes, particularly in literacy and numeracy, and in monitoring how
well these targets are being achieved as part of the school’s self-evaluation process.
The Department issued Circular 40/2016, which outlines the requirements in
relation to School Self-Evaluation of teaching and learning. A dedicated website
www.schoolself-evaluation.ie also provides up-to-date information about school self-
evaluation and contains materials and resources to support schools as they engage in the
process.
The Board should ensure that a School Self-Evaluation Report and School Improvement Plan
are prepared each year and that a summary of the School’s Self-Evaluation Report and
School Improvement Plan are provided to the whole school community annually.
The Board is strongly advised to complete a legislative and regulatory checklist and to provide this
to the school community annually to evaluate the extent to which the school is adhering to its
obligations.
The focus of the Board’s considerations in relation to teaching and learning must be on
ensuring the best possible outcomes for the school’s pupils. It is important to ensure that any
such discussions do not breach pupil confidentiality. Likewise, information provided to the Board for
this purpose should be in a format that does not breach pupil confidentiality (e.g. information
aggregated by class or group, as appropriate)
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2.21 Training for Boards
Board members are strongly advised to access relevant training to assist them in carrying out
their role. In this regard, Boards should contact the ACCS for information in relation to available
training or for advice and guidance in relation to Board matters.
The modules currently covered by such training are as follows:
The Board as a Corporate Entity – Function, Roles and the Board in action
Procedures governing the appointment of staff in schools
Board finances
Legal issues - policies and procedures arising from legislation, guidelines and circulars
Child Protection Procedures
Anti-Bullying Procedures
Data Protection
Given the importance of training in the effective operation of a Board of Management, it is
recommended that Board of Management meetings are used to regularly discuss the training
needs of Board members and available training resources. It is the responsibility of each
Board member to ensure that he or she avails of any Board of Management training that is
made available.
The school Principal and the Chairperson of the Board will normally be the main source of
information for other Board members in relation to general information and in relation to
queries regarding Board matters. Board members will also find that the websites of the ACCS
and the Department are a useful source of general information.
If such general information is not available on the relevant websites then the Board member
may seek it from the ACCS or the Department.
.
2.22 Freedom of Information Acts
A Board of Management established under Section 14 of the Education Act, 1998 other than a Board
of Management of a school established or maintained by an Education and Training Board is currently
exempt under the Freedom of Information Acts.
However, Boards of Management should note that records forwarded to a public body may be subject to
the Provisions of the Freedom of Information Acts
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2.23 Taxation
The Board must ensure that the school is in compliance with taxation laws and ensure that all tax
liabilities are paid on or before the relevant date due. See Circular 0051/2013
http://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0051_2013.pdf
2.24 Remuneration
The Board of Management is reminded that Government pay policy (including procedures and
Systems in relation to travel and subsistence) must be implemented, as expressed from time to time in
relation to Board members and staff and that the arrangements authorised from time to time cover
total remuneration.
The Department should be consulted in good time on any matters which could have
significant implications for general Government pay policy.
Compliance with Government pay policy or with any particular Government decision should not be
effected in ways which cut across public service standards integrity or conduct, or involve unacceptable
practices which result in a loss of tax revenue to the exchequer.
The Board is not empowered in any circumstances to award additional payments
(e.g. “top up payments”, Honoria) to any member of Teaching and non Teaching staff or to any member
of the board.
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3. The Protected Disclosures Act 2014
The Protected Disclosures Act 2014 became law on 15 July 2014 and places a requirement
on every public body (which includes schools) to establish and maintain procedures for the
making of protected disclosures by workers who are, or were employed, by the public body
and for dealing with such disclosures.
The purpose of this Act is to protect workers from being penalised for whistleblowing about
wrongdoing or potential wrongdoing that has come to their attention in the workplace.
Key provisions in the Protected Disclosures Act 2014 include:
A prohibition on penalising workers who make protected disclosures with a wide
definition of ‘worker’.
A broad range of ‘relevant wrongdoings’ which can be reported including criminal
offences, breaches of legal obligations, where the health and safety of any individual has
been or is likely to be endangered, miscarriage of justice, unlawful or improper use of
public funds or any attempt to conceal information in relation to such wrongdoings.
A ‘stepped disclosure system’ which encourages workers to report to employers in the
first instance.
Each school is required to have appropriate arrangements in place to receive such disclosures
from its workers. It is recommended that all employers i.e. Boards of Management put a
Protected Disclosure Policy in place in addition to establishing the required procedures.
Please see the Template Protected Disclosures Policy developed by ACCS with accompanying Notification Form for a Protected Disclosure at Template Protected Disclosures Policy and Protected Disclosures Notification Form .
4 Registration with the Charities Regulatory Authority (CRA)
Under the Charities Act 2009 there is a requirement for each Board to have its school
registered with the Charities Regulatory Authority (CRA) and to verify this information
once a year.
The Department and the CRA work closely to make the registration process as simple and
straightforward as possible. The CRA can be contacted with queries by email at
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5 Energy Management in Schools
By managing energy use effectively schools can benefit from increased comfort levels,
reduced costs and better environmental performance.
It has been shown that just by behavioural changes schools can easily save up to 10% of
their energy costs per annum. The Energy in Education programme offers a range of supports
developed by the Sustainable Energy Authority of Ireland (SEAI) in partnership with the
Department of Education and Skills designed to help schools to improve energy management
practices and save money.
The website features short videos, fact sheets and case studies on
specific areas that can be targeted along with a step by step approach on how to get started.
Guidance on energy management and details of the range of supports is available at
www.energyineducation.ie
Statutory Obligation to Monitor and Report Energy Use Annually
All public sector bodies, including schools, have a statutory obligation to report annually on
their energy usage directly to the Sustainable Energy Authority of Ireland (SEAI). All schools
were notified of this requirement in writing in December 2014 by the Department of Communications
Energy& Natural Resources (DCENR).
SEAI and DCENR have developed an on-line energy Monitoring and Reporting (M&R) system to
facilitate schools to report their energy use. As well as enabling schools to report and track energy
data annually, the online system provides:
A scorecard that presents a powerful snapshot of the school’s progress to date.
Online access to annual electricity and natural gas consumption data.
Option to share relevant data with the Office of Government Procurement’s energy
procurement framework.
There is additional information on the reporting process available at
www.seai.ie/your_business/public_sector/reporting
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6 Allocation of Funding and Teaching Resources
6.1 Allocation in this context is intended to mean the conveyance of the approval of the
Minister for Education & Skills for the use of a certain level of resources by the Board in
meeting its responsibility for the government and direction of the school, as distinct from
any agreement to provide a certain level of exchequer funds for that purpose. These
resources take a number of forms, as indicated in the following paragraphs.
6.2 PAY
6.2.1 Pay savings cannot be used for non-pay purposes and are subject to surrender i.e. they
are taken into account in making the allocation for the following year.
6.2.2 TEACHER PAY
The initial allocation of teaching staff, in wholetime teacher equivalent posts for a
particular school year, is normally made by the Post-Primary Teacher Allocations
Section prior to the 31st of January of the previous school year. The final allocation of
teaching staff will issue in the Summer of the previous school year. Boards of
Management may not employ teachers in excess of this allocation.
The Department meets the pay and PRSI costs of the authorised permanent, CID,
temporary, regular part-time teachers and part-time teachers (Non-RPT) employed as
part of the Approved Allocation of teaching staff for wholetime day courses on behalf of
the Board and charges these payments directly to the appropriate sub heads of the Vote.
The Board may employ substitute teachers in accordance with the arrangements
approved by the Minister from time to time. The current position in regard to the
question of substitution is as outlined in Appendix 1 to the Manual.
Section 30 of the Teaching Council Act 2001 prohibits payment from public funds of
people employed as teachers in recognised schools unless they are registered with the
Teaching Council.
The Department is prohibited by law from paying any person who is employed in a
teaching post in a recognised school unless he or she is registered with the Teaching
Council. See Circulars 0025/2013http://www.education.ie/en/Circulars-and-
Forms/Active-Circulars/Requirement-For-Teachers-In-Recognised-Schools-To-Register-
With-The-Teaching-Council.pdf and 0052/2013 http://www.education.ie/en/Circulars-
and-Forms/Active-Circulars/cl0052_2013.pdf in this regard.
The Board may employ tutors for their self financing evening classes at the rates set out
in the Self-Financing Adult Education Classes Circular 57/2014
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6.2.3 NON-TEACHER PAY
Secretarial and Maintenance staffing levels are approved by the Department for
Community and Comprehensive schools and are subject to review from time to time.
The prior approval of the Department for the filling of posts that fall vacant must be
obtained.
There has been a Moratorium on Recruitment and Promotions in the Public Service with
effect from the 27 March 2009. No appointments can therefore be made, either
permanent, temporary or by way of an acting appointment.
Any change in these arrangements arising from Delegated Sanction Agreements will be
notified separately to schools.
In exceptional circumstances the necessity to fill such posts may arise but the prior
sanction of the Department of Public Expenditure and Reform must be obtained for the
filling of these posts. See Circular 23/2009 in this regard.
Appointments of staff to permanent pensionable posts are subject to the approval of the
Minister. Recruitment procedures, terms and conditions of service, and remuneration for
non-teaching staff are generally determined in accordance with central agreements and
through central negotiations involving the schools, Government Departments and staff
interests. Recruitment procedures should be adopted by schools in accordance with best
practice and should include arrangements for public advertisement of the post to be
filled, desirable qualification criteria, competitive interview by selection board, ranking
in order of merit of candidates etc. The school must have regard to gender balance,
where appropriate, when establishing a selection committee. Current conditions of
appointment and statement of duties for Secretarial and Caretaking staff must be signed
by an appointee prior to appointment. Any proposals by the school or representations by
staff interests to amend existing provisions should be submitted to the Department at the
earliest opportunity.
The appointment and conditions of service governing the employment of temporary and
part time staff is a function of the Board subject to compliance with relevant legislative
provision and Departmental circular.
6.3. NON-PAY
6.3.1 The allocation for non-pay resources is made in respect of each financial year ending on
December 31. The allocation or budget is designed to cover normal school running costs
and the budget for each school is decided having regard to the total amount of funds
available for the sector in the year in question and estimates submitted by the schools. In
determining the amount of the allocation, account is taken of school enrolments, sports
complexes/halls and other local circumstances.
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Excluding any additional allocations which may be made for specific programmes (viz.
Post Leaving Certificate Transition Year Programme, Leaving Certificate Applied,
Leaving Certificate Vocational Programme, Junior Certificate School Programme, etc.),
the amount allocated for non-pay represents a limit to expenditure and must not be
exceeded.
The specific sanction of the Department is required where an allocation is required to
meet exceptional needs or where planned expenditure involves a spending commitment
by the school in respect of more than one year. In addition, boards should note that:
(a) Reference to or inclusion of a particular item in the minutes of a board meeting
does not constitute a formal proposal to the Department.
(b) Such reference or inclusion does not relieve the board of the obligation to submit
proposals for sanction formally by way of letter.
6.3.2 The Emergency Works Scheme is available for situations which pose an immediate risk
to health, life, property or the environment, which is sudden, unforeseen and requires
immediate action and if not corrected would prevent the school or part thereof from
opening.
Schools requiring emergency works to be undertaken must apply under this scheme by
completing in full the Emergency Works Application and forwarding same to the School
Planning and Building Unit, Tullamore, Co. Offaly.
See Circular 0018/2011 in this regard. http://www.education.ie/en/Circulars-and-
Forms/Active-Circulars/cl0018_2011.pdf
6.4. CAPITAL
6.4.1. MINOR WORKS
Minor works of a capital nature and replacement of equipment are to be paid from a
specific allocation made to the Board as a part of the Non-Pay Allocation. This
allocation comprises a standard grant plus a per capita grant. No separate application
process is necessary.
It is not permissible except in specific circumstances approved by the Minister to use
funds made available under this heading to finance part of a major capital project or a
series of projects which, when taken together, would constitute a major capital project
and should not therefore be a charge on the School.
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6.4.2 MAJOR CAPITAL WORKS
The Minister continues to act as client for all major capital projects. The costs of such
projects are charged, as appropriate, directly to the Education and Skills Vote.
Projects of a substantial nature, including major updating of equipment, exceeding 10%
of a school’s Non-Pay allocations (excluding minor works allocation) set out in their
School Budget letter in any year are to be treated as capital works. No commitment in
respect of such works should be entered into without the prior approval of the
Department's Planning and Building Unit. If approved the works will be carried out by
the Building Unit or as directed by them. Payment will be made by the Building Unit on
foot of appropriate vouchers and charged to the Department's capital account. Payments
for such capital items must not be charged to the School Fund.
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7 Estimating Funding
7.1 TEACHER ALLOCATION
The Board of Management must submit particulars of enrolments as on the 30th
September of a particular year to the Parents Learners & Data Base Section of the
Department in early October in the format as specified by the Department (October
Returns). This information enables the Post-Primary Teacher Allocations Section of the
Department to determine the allocation of teacher resources for wholetime day courses
for the following school year.
7.2 PAY COSTS PAID FROM THE SCHOOL FUND
Pay costs met by the Board from the School Fund includes non-teaching pay and
additional supervision duties.
The Board must submit estimates of its requirements for non teaching pay for the
following financial year by 31st January each year. The Department sets out the precise
content and format of these estimates from time to time. The accounts for the previous
year form a significant part of the supporting information.
The estimate for non-teacher pay must show gross expenditure, anticipated
superannuation receipts, reimbursements to the School Fund for pay costs incurred on
other school activities and net demand from the exchequer. In addition, a schedule is
required showing employees, grades, rates of pay and cost of increments, and indicating
likely changes. Information will also be required on courses and pupil numbers for both
the current school year and the coming school year and on any special circumstances
likely to affect the financial requirements for the coming year.
The Department will take account of any new schools coming on stream within the
financial year and will make any appropriate provision.
7.3 NON-PAY NON-CAPITAL COSTS
The non-pay non-capital estimate excluding minor works of a capital nature, will show
the gross amount sought, anticipated receipts allocated to non-pay and the net amount
sought from the Department's Vote.
7.4 CAPITAL
The Building Unit of the Department includes an appropriate amount in the capital
estimate of the Department in respect of approved projects. The Board must provide
such information for this purpose as the Building Unit may require from time to time.
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8 Monitoring of Teacher Allocations and Budgets
8.1 TEACHER ALLOCATIONS
Expenditure on authorised permanent, CID, temporary, regular part-time teachers and
part-time teachers(Non-RPT) employed as part of the Approved Allocation of teaching
staff for wholetime day courses on behalf of the Board continues to come within the
Department's own internal control and monitoring procedures.
Under no circumstances should the Approved Allocation of teaching staff be exceeded.
It is the responsibility of the Board of Management to ensure that over utilisation does
not occur.
8.2 NON-TEACHING STAFF
School Division (Athlone) will continue to monitor non-teaching staffing. The regular
completion and submission of the annual census for non-teaching staff is essential in this
regard.
8.2.1 SPECIAL NEEDS ASSISTANT (SNA)
The National Council for Special Education (NCSE) decides on each school’s
requirement for SNAs. This information is conveyed to the Department’s SNA Payroll
Section.
The appointment of Special Needs Assistants (SNAs) is a matter for the individual
school authority, subject to agreed procedures, and must take account of all appropriate
legislation. SNAs are paid from the central DES SNA Payroll section while notification
of claims for substitute SNAs are notified through the OLCS system. Further information
about the terms and conditions of employment for SNAs is available on the DES
website. Circular 21/11 applies.
http://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0021_2011.pdf
Schools are required to implement arrangements as per Circular 35/16.
8.3 NON-PAY
In the case of all receipts and payments by the Board, it is the responsibility of the Board
to establish its own system of monitoring to ensure that proper budgetary control
mechanisms and procedures are in place to ensure that expenditure is planned, monitored
and controlled so as to ensure that the approved financial allocation is not exceeded. In
this regard, Boards are advised to draw up a preliminary budget at the commencement of
each year outlining income and expenditure for the year for the school as a whole under
all the various categories. This can be revised in light of final budget figures from the
Department in June of each year.
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Where individual school departments have particular needs e.g. class materials, budgets
may then be allocated on the basis of projected needs, historical experience and having
regard to available resources. Actual expenditure will be monitored against budget on a
regular basis. Boards are also advised to set aside a contingency fund each year to meet
unforeseen non-pay contingencies, which might arise during the course of the year.
Schools will normally retain end year surpluses on non-pay.
Excesses over approved allocations are not permissible. Where it emerges that the
approved allocation for the year is likely to be exceeded, appropriate measures should be
instituted by the Board to curtail expenditure. The Department reserves the right to
reduce the allocation for subsequent years, if it considers that the circumstances warrant
such a course, or to take other appropriate action where the allocation is exceeded.
8.4 CAPITAL
Capital expenditure met by the Department, will continue to come within the
Department's own internal control and monitoring procedures.
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9. Financial Returns
9.1 MONTHLY FINANCIAL RETURNS
In order to facilitate the Department's own monitoring, a profile of anticipated receipts
into and payments from the School Fund, month by month for the financial year, and
agreeing with the approved gross allocation, must be submitted by the Board as soon as
the allocation for the year has been approved. A financial report, as outlined at Appendix
2 to the Manual or on a similar computer-generated form, must be submitted monthly
during the course of the financial year. These reports must show actual receipts and
payments for the month in detail (see notes to Report hereunder). They must include a
budget control statement containing the initial profile, actual receipts and payments to
date and projected receipts and payments to year end. These monthly reports must reach
the Department by the tenth working day of the following month. Copies of these reports
must be tabled at the next following meeting of the Board. A copy of the end of period
bank statement must accompany the reports for the School Fund Account. School
Division Financial Section (Athlone) monitors these returns. Original bank statements
are to be retained by the school for a minimum of seven years.
9.2 ANNUAL FINANCIAL RETURNS
The Board must prepare a financial report, in respect of each financial year ending on 31
December. The December report, as well as being a monthly report may also be used for
the purpose of the annual report. This report, must be formally approved as such by the
Board, and forwarded to the Department by Mid- February following the end of the
financial year. The completed accounts must be accompanied by such other information
as the Minister may require from time to time.
The financial details of the adult education programme must be accounted for separately
from the School Fund to the Board of Management and the Department of Education &
Skills. These details must be submitted to the Department of Education and Skills with
the financial reports.
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Notes to Monthly/Annual Financial Reports
1. The constituent parts of the monthly/annual financial report are:-
A statement of Receipts and Payments in respect of the School Fund.
A Bank Reconciliation Statement in respect of the School Fund.
A Statement of cash assets and liabilities of the School Fund.
A Petty Cash Statement.
A Statement of Receipts and Payments and Bank Reconciliation Statement in
respect of the self-financing adult education programme.
A School Fund Budget Control statement.
A copy of the end of period bank statement
2. The Report should be completed for each month.
The Report should also be completed for the year as a whole i.e., showing
balance at 1 January, receipts and payments for the whole year, net for year as a
whole and balance at 31 December. This may be used for the purposes of the
Annual Report to be approved by the Board and submitted to the Department.
The various accounts included in the Report are set out in linear format rather
than in double column format. This does not require an understanding of debits
and credits. It also allows them to be entered on any standard computer
spreadsheet.
3. The constituent parts of the Statement of Receipts and Payments are –
Balance at start of period €
Receipts €
Payments €
Net for period €
Balance forward €
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4. Breakdowns will be given within the broad headings of Receipts and Payments.
These will follow the current division viz.
Administration
Maintenance of School
Maintenance of classes
Miscellaneous.
5. Payments must be analysed into pay and non-pay as at present. Receipts are not
analysed into pay and non-pay.
6. Other sub-divisions will be used to suit local management needs and the Department's
central needs. Some changes in these sub-divisions are proposed from the current
Statement.
7. Payments in the Statement must include cheques issued but not cashed or cancelled.
Receipts in the Statement must include receipts to hand but not lodged to the bank
account.
8. Where activities are undertaken on the basis of recoupment from some external source,
then both receipts and payments relative to this activity and source must be shown to
allow for verification of the recoupment.
9. Cheques issued as petty cash floats must not be shown as payments in the Statement of
Receipts and Payments. Amounts spent from petty cash (as distinct from issues of petty
cash) should be entered under the appropriate payment analysis headings when vouchers
have been received and the payments accepted. The amount of the petty cash issued and
not spent and vouched must be shown as Petty Cash Unexpended in the balance carried
forward in the Statement of Receipts and Payments.
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10. The Budget Control Statement requires schools to prepare a profile at the beginning of
the year showing how receipts and payments within the budget will fall each month,
under appropriate category headings. It is accepted that estimation on a monthly basis
cannot be done accurately. The Budget report at the end of each month must show actual
receipts and payments for each month to date and an up-to-date estimate for each
succeeding month. The comparison between the two must show the variation from the
budget. Whether variations during the course of the year can be contained within the
total budget for the year as a whole is the most significant question, which the Budget
Report is designed to address.
11. A computer-generated report on the same format may be used instead of the manual
form supplied.
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10. Audit
10.1 The books and accounts of the Board must be open for inspection by officers of the
Department of Education and Skills and of the Office of the Comptroller and Auditor
General. All financial records and documentation in regard to, tenders, orders, receipts,
invoices and other vouchers requisitions, store records, bank statements and all relevant
supporting documentation must be retained by the Board for a period of 7 years.
This guideline does not extend to pay and related school personnel service records, which
should be retained indefinitely within the school. The Board should ensure that it meets
its obligations in relation to the retention of all documentation.
10.2 Community and Comprehensive schools are subject to audit by the Department’s
Internal Audit Unit.
10.3 The objective of the audit is to examine the effectiveness of the management and control
systems and to assess the current level of assurance which can be attributed to the
systems in place and to make any recommendations considered appropriate. This
includes an assessment of the following:
The soundness, adequacy and application of financial and other management
controls;
The extent to which the school’s assets and interests are accounted for and
safeguarded;
The extent of compliance with, relevance to and financial effect of established
policies, plans and procedures;
The suitability and reliability of financial and other management data developed
within the school.
The audit, which is generally advised in advance, takes place over a number of days in
the school. The audit process involves detailed examination of school accounts and
records by the Department officials, assisted by school personnel having responsibility
for all aspects of the management of school finances including receipt of funds,
authorisation of payments and custody of assets. Such personnel would normally include
the Principal, School Secretary and relevant post holders in the school.
During the actual audit process itself, findings are discussed and agreed with the
Principal and other relevant staff on an ongoing basis. A full presentation of the findings
and recommendations are made to the Principal, and other relevant personnel, if
considered appropriate, at the end of the audit.
A draft audit report together with a table of findings and recommendations will issue to
the Chairperson of the Board of Management, for the Board’s consideration, following
completion of the audit fieldwork; in addition a copy will issue to the Principal and to
the Management of the relevant line section(s) in the Department, for information; or for
a management response in the event of recommendations requiring one. The Chairperson
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of the Board of Management should respond in writing to Internal Audit Unit by the
specified deadline; having first consulted with the Principal regarding the management
response.
The response must include:
An acceptance or rejection by the Board of each recommendation;
Comments on each of the audit findings;
The Board’s proposed action in relation to each recommendation in the draft audit
report;
A proposed timeframe for implementation of each recommendation. A date must be
specified for each recommendation, even those that may be implemented
immediately.
The response, which must be signed off by the Chairperson of the Board of
Management, will be included in the final audit report. The Chairperson’s signature will
be included electronically on the final audit report as confirmation that the report is
accepted and authorised for issue.
The “final" audit report will be issued to the Department’s Audit Committee for
clearance and then to the Secretary General for approval. The report will then be issued
to the Board of Management, the Principal, the Comptroller and Auditor General and to
relevant management within the Department. It should be noted that audit reports are
subject to Freedom of Information.
As part of its procedures, the Department’s Internal Audit Unit tracks the
implementation of all outstanding recommendations on a quarterly basis. The Secretary
General and the Audit Committee are regularly updated on the implementation of all
recommendations. It is, therefore, vitally important that the most up to date position in
relation to each recommendation is accurately reflected to Internal Audit Unit during the
tracking process.
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11. Accounting System
11.1 The Board is accountable for all activities carried on under its auspices including those
activities not financed or controlled by the Department.
11.2 The Board must keep such books and accounts as are necessary to ensure good
management, comply with any requirements set down by the Minister from time to time
and satisfy any legal requirements of the Board. These books must be kept on the school
premises and be available for inspection by Department officials and officials from the
Office of the Comptroller and Auditor General.
11.3 The Board requires complete and accurate accounting and other records to help it
manage the school, prepare financial returns and comply with Department requirements.
What constitutes an adequate accounting system depends on the size of the school and
the diversity of its activities. Accounting records must disclose with reasonable accuracy
the financial position of the school and must contain:
entries from day to day of all sums of money received (i.e. cash receipts book) and
expended by the school (i.e. cheque payments and petty cash payments books) for all
activities. These records may be kept on computer.
original supporting documentation in respect of which the receipt and expenditure
takes place
an assets register
record of amounts due to and by the school
wages and other records necessary to comply with Revenue Commissioners'
requirements
original statements for all bank accounts
Board minutes
File of tenders and contracts
student attendance records should be recorded and maintained in a format which can
readily be shared with the TUSLA requirements.
record of attendance for teaching and non-teaching staff paid by the school
Boards should keep records for a minimum period of 7 years or as otherwise
directed.
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12. School Internal Controls
12.1 Internal controls are defined as the whole system of controls, financial and otherwise,
established by the Board in order to carry on the affairs of the school in an orderly and
efficient manner, to ensure adherence to Board and Department policies, safeguard
school assets and to secure as far as possible the completeness and accuracy of the
school records and returns to the Department.
12.2 It is the responsibility of the Board to decide the extent of the internal control system that
is appropriate to the school.
12.3 The main controls are:
Segregation of duties. This is to ensure that no one individual has complete control
over all aspects of the cash cycle i.e. receipts and payments. This reduces the risk of
intentional manipulation or error.
Physical controls limiting access to assets, school recording systems and bank
accounts.
Authorisation and approval by an appropriate person of all transactions. The limits in
this regard should be specified by the Board.
There should be procedures to ensure that staff members have the capacity to
perform the tasks assigned and receive appropriate training. Staff should also be
formally made aware of their obligations towards the Board, in particular,
maintaining confidentiality in relation to school business and the avoidance of
conflicts of interests in relation to the supply of goods and services to the school.
Job procedures and descriptions for administrative staff in their respective roles
should be fully documented and should be reviewed periodically to bring them up to
date. A contingency arrangement should be put in place for staff absences to
minimise the loss in operational functionality in the school.
The work of school staff should be supervised and checked by a person not directly
involved in a task i.e. the Principal or other nominee of the Board authorised to carry
out an independent check.
The Board should ensure that access to the school office is monitored and all
valuables, including cash and confidential files/documentation are secured
appropriately and accessible by designated staff only.
Boards should set-up and operate a Finance Sub-Committee of the Board of
Management to monitor school systems and school finances more closely.
12.4 It is recognised that schools may find it difficult to maintain a high degree of segregation
of duties. In such circumstances, the most effective form of control is the close
involvement of management in overseeing the financial affairs of the school. The Board
should as a minimum receive and inspect financial reports that show the school’s
34
performance against budget on a regular basis. Material variations should be queried and
explanations furnished.
12.5 A finance committee is a sub committee of the Board of Management established to
carry out the duties assigned to it by the Board within stated terms of reference. Such a
committee can be of major assistance to both the Principal and the Board.
In order to establish a finance committee, the Board needs to formally agree:
terms of reference and functions to be performed by the committee.
membership of the committee – this should ideally comprise the Principal and two
nominees of the Board. On occasions, the Board may also wish to invite a non-Board
member to sit on such a committee.
tenure of office.
reporting arrangements with the Board.
Sample terms of reference are as outlined at Appendix 3 to the Manual. It is not
envisaged that this type of Committee should add significantly to school overheads.
12.6 The Board is responsible for ensuring the integrity of the On Line Claims System
(OLCS) at school level and should formally approve the roles of school personnel
involved in the OLCS.
A short report should be read into the minutes of every Board of Management meeting
listing the names of all substitutes and part-time teachers for whom claims have been
made on the OLCS system since the last board meeting.
Boards should fully comply with the provisions of Circular 24/2013 (Operational
Guidelines for Boards of Management and staff designated to operate the On Line
Claims System in recognised Primary and Post Primary schools).
http://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0024_2013.pdf
12.7 The Board of Management should implement a system in the school for recording and
monitoring absences including annual leave and sick leave of non teaching staff. Boards
of Management are responsible for the recording of absences of teachers and special
needs assistants on the OLCS.
12.8 The Board of Management should implement a timesheet or similar electronic system
for recording the hours of attendance of clerical and maintenance staff.
12.9 The Board of Management should note that employers are subject to inspection by the
National Employment Rights Authority and in this regard should be aware of their
obligations to ensure compliance with employment rights legislation. The following
document on the National Employment Rights Authority website will be of assistance.
35
http://www.workplacerelations.ie/en/Publications_Forms/Employers_Guide_to_NERA_
Inspections.pdf
12.10 In the sections which follow, the more important control considerations for each of the
main transaction streams and other matters are outlined.
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13. Purchasing
13.1 The Board must establish a set of procedures governing purchasing and should set out
the arrangements for buying, receipt of goods and accounting, compliant with public
procurement guidelines, regulation and policy.
13.2 A purchasing policy needs to strike a balance between quality and cost, as the cheapest is
not always the best, and between cost-effective bulk purchasing and inefficient
overstocking. Registers of known suppliers must be built up for frequently required
items but occasional comparative checks must be made with prices of other suppliers.
13.3 Government Procurement: The Office of Government Procurement (OGP) was set up in
2013 to optimise value for money across the public service. This office secures savings
in the purchase of services and materials by public bodies through centralised tendering.
As our schools receive more than 50% of funding from Government we are regarded as
public bodies and subject to Department of Public Expenditure and Reform circulars on
the issue.
Schools will be notified of the relevant information emanating from the OGP pertaining
to Education and schools. The process will be outlined and explained in detail through
DES circulars with additional information on the practical supports needed being
delivered by ACCS e.g. : Photocopying and Multi-Purpose Office Paper Contract. See
Info Bulletin 21/13 on ACCS website. www.accs.ie.
13.4 As an integral strand of the Government’s overall reform programme for public
procurement - the Schools Procurement Unit (SPU) has been established within the JMB
Secretariat of Secondary Schools. The Schools Procurement Unit (SPU) acts as the
central coordinating function for procurement for all schools including schools in the
Community and Comprehensive (C & C) sector. The SPU has responsibility for issue of
guidelines for all schools and will have a central role in communicating procurement
requirements and opportunities to schools, driving and measuring compliance to central
contracts and managing procurement data across the school sectors.
Information on SPU is contained on the JMB website http://www.jmb.ie/school-
procurement.
13.5 For Goods & Services not covered by the OGP, evaluation of proposals from third
parties must take place to establish:
• That the proposal is of clear benefit to the school.
• That the expenditure on the proposal will represent value for money.
• That the proposal does not expose the school to any undue financial or other risk.
• That the third party has the capacity to provide the goods and or/services
concerned. In this regard, thorough and robust due diligence must be undertaken
prior to entering into a contract.
13.6 Boards must take reasonable steps to satisfy themselves that suppliers and contractors
engaged are reputable and competent and are registered with the Revenue authorities in
the State.
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13.7 In the case of all public sector contracts of a value of €10,000 (inclusive of VAT) or
more within any 12 – month period, the contractor (and agent as appropriate) will be
required either to
• Produce a current tax clearance certificate, or,
• Demonstrate a satisfactory level of subcontractor tax compliance
See links to Revenue website:
Revised procedures for Tax Clearance in respect of Public Service Contracts,
Grants, Subsidies and similar type payments. (Department of Finance Circulars 43/2006)
updated 26th July 2012
http://www.revenue.ie/en/tax/rct/tax-clearance-arrangements.pdf
Guidelines for Tax Clearance (July 2016)
http://www.revenue.ie/en/tax/it/leaflets/guidelines-tax-clearance.html
eTax Clearance FAQs (July 2016)
http://www.revenue.ie/en/online/etax-clearance-faqs.html
See Appendix 4 for further details on Circular 43/2006.
13.8 With effect from January 2012, new requirements were introduced by the Revenue
Commissioners in relation to the operation of Relevant Contracts Tax (RCT). RCT is a
tax regime applicable to construction contracts in which tax is deducted by a principal
contractor from payments due to a contractor for construction operations. School Boards
of Management are regarded as “Principal Contractor”. This means that the Board of
Management undertaking works funded by the Department will be responsible for
complying with RCT requirements and VAT returns when making payments to their
Contractor. All filings and notifications must be done online through the Revenue Online
System (ROS).
A Guidance Note (August 2016) for Boards of Management outlining the responsibilities
of the Board in relation to RCT and VAT is contained on the Revenue Commissioners
web-site. In order to ensure compliance Boards should access the relevant related
information on the following link. (See Appendix 5 also)
Guidance Note Boards of Management -Relevant Contracts Tax/Value Added Tax
13.9 All purchases excluding routine items such as telephone, ESB and petty cash purchases
should be made on foot of an approved order certified by the Principal. Pre-numbered
triplicate order books should be used for this purpose. Purchase orders should be
completed in triplicate and signed off as approved by the Principal in all cases. The
original purchase order should be forwarded to the relevant supplier, the second copy
should be associated with the invoices relating to the goods received and the third should
remain in the purchases order book.
13.10 Competitive tendering procedures as described in Section 14 below should always be
used for the purchase of goods and services.
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13.11 Tendering procedures must also apply in the case of once off purchases, see Section 14,
paragraph 14.3
13.12 It is accepted that in respect of certain services (e.g. electrical, plumbing) which are
required regularly and often at short notice that it may be more practical to select
one/two contractor(s) whose services are called upon as required without the need to
seek advance quotations for each task. In these cases, periodic comparison of prices and
quality of service between a number of contractors in the area will suffice.
13.13 A file containing evidence of the tendering and quotation procedures actually followed
must be retained for inspection if required.
13.14 Other considerations are:-
• procedures for issuing and authorising orders
• safekeeping of order books
• special requirements in relation to the authorisation of major purchases.
• assignment of responsibilities for checking supplier’s invoices and statements,
goods returned, maintaining records and authorising invoices for payment.
• the need to check individual invoices both as regards quantity and pricing before
being authorised for payment. Checking would involve examination and cross
referencing of the invoice to the purchase order, goods delivery note, evidence as
to quantity and the condition of goods delivered and evidence that service has been
supplied to a satisfactory standard.
13.15 Board members and all other staff with responsibility for purchasing/procurement must
complete an annual Declaration of Interests form Appendix 6. A register of interests
should be maintained by the Board of Management in order to avoid conflicts of interest
arising.
13.16 It is recommended that an overall quotation, rather than an hourly rate, be sought from
any service provider. All payments for travel costs should be calculated on the basis of
distance travelled rather than on time spent.
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14. Procurement Procedures
14.1 Central frameworks and contracts are available from the Office of Government
Procurement (OGP) and should be used in preference to undertaking individual
procurement exercises. The Schools Procurement Unit is available to support and advise
in procurement matters.
14.2 Competitive tendering should be standard procedure in the procurement process of
schools. The Board should ensure that there is an appropriate focus on good practice in
purchasing and that procedures are in place to ensure compliance with procurement
policy and guidelines.
It is the responsibility of the Board of Management to satisfy itself that the requirements
for public procurement are adhered to and to be fully conversant with the current value
thresholds for the application of EU and national procurement rules.
In this regard, EU directives and national regulations impose legal obligations in regard
to advertising and the use of objective tendering procedures for awarding contracts
above certain value thresholds. See www.procurement.ie or www.etenders.ie for more
information.
Information on procurement policy and general guidance on procurement matters is
published by the Office of Government Procurement. This can be viewed or downloaded
from the national public procurement website www.etenders.gov.ie.
14.3 The thresholds that apply for procurement are as follows (January 2014);
• Less than €5,000 – Informal procedure, obtain at least 2 quotes
• €5,000 to €25,000 – Obtain at least 3 written quotes
• €25,000 to €134,000 – Advertise on e-tenders website
• Above the EU threshold (€134,000) – advertise on e-tenders and on the Official
Journal of the EU
14.4 The Board must determine in advance the tendering procedure to be used in each case. It
is important that no allegation of impropriety arise during the process either in relation to
commercial confidence or fair treatment. The procedure must include the following
features:
• Generally, three tenders must be obtained and more than that sought lest all
invitations to tender are not accepted.
• The invitation to tender may be issued directly to firms which would be capable of
carrying out the contract or supplying the goods and are of good professional
standing.
• The invitation should be standard for all firms invited and contain adequate
information concerning the scope and nature of the contract. Tenders invitations
must be based on adequate specifications which must be in generic terms rather
than in terms of particular brands. It should be clearly indicated that it is a
condition for the award of the contract that a firm or individual must comply with
tax clearance procedures where applicable.
• A date for receipt of tenders must be specified.
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• All tenders should be opened together at the date and time set for receipt of
tenders. No tender should be opened in advance nor should any tender information
that may have become available through a casual remark from a supplier for
example be passed on to others.
• The opening of tenders should take place in the presence of at least three persons
designated by the Board for the purpose, one of whom must be the Principal. A
Finance Committee could also fulfil this function.
• The tax clearance status of a firm should be confirmed before a contract is
awarded.
• Tenders received after the closing date should not be opened.
• Tenders should be evaluated according to the principle of obtaining best value for
money. Normally, the lowest tender must be accepted but factors such as
experience, previous performance, quality standards and professional reputation
should also be taken into account.
• A report of each tendering procedure and reasons for selection in each case should
be presented to the Board and minuted. This report together with the tenders
received must be retained for audit purposes.
• Where it is proposed to accept a tender other than the lowest suitable tender, a
proposal to that effect showing the precise reasons for the course intended, must be
formally put before a meeting of the Board.
• Unsuccessful tenderers should be informed without undue delay if they have been
unsuccessful.
14.5 Government Procurement.
The Department of Public Expenditure and Reform established the Office of
Government Procurement (OGP) in 2013. The mission of this office is to deliver
sustainable procurement savings for the tax payer by optimising value for money across
the public service. Public service customers will have easy access to a high quality
procurement service that they have confidence in and procurement staff can provide.
This office will build on the work of the National Procurement Service which helped to
secure savings in the purchase of services and material by public bodies through
centralised tendering. As our schools receive more than 50% of funding from
Government we are regarded as public bodies and subject to Department of Public
Expenditure and Reform circulars on the issue.
The new procurement operating model for Public Service has been agreed by
Government. When this is operational the Public Service will speak with one ‘voice’ for
each category of expenditure. Common goods and services will be sourced under the
OGP, formed from resources who will come together from across the civil and public
service. Health, Education, Local Government and Defence will each retain a sector
procurement function to procure sector-specific categories. Customer Departments and
Agencies will continue with non-sourcing aspects of procurement.
Schools will be notified of the relevant information emanating from the office of
Government Procurement pertaining to Education and schools. The process will be
outlined and explained in detail through DES circulars with additional information on
the practical supports needed being delivered by ACCS.
See also Section 13.3 on Purchasing and 13.4 on the Schools Procurement Unit.
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15. Stock Control
15.1 Stock refers to class materials and other consumable goods.
15.2 The Board must establish and maintain an adequate system of stock control with the
objective of ensuring that stocks of class materials and other consumables held are
adequately protected against loss or misuse. This must include procedures for:-
requisitioning, ordering, receiving, checking and recording of goods inwards
safeguarding stock - restricting access, monitoring usage and precautions against
misuse, theft and deterioration
arrangements for dealing with damaged or obsolete items
15.3 It is recognised that because of the scale, variety and the amounts of such consumables
in a school, it may not be practical or cost effective to institute a formal system of stock
control involving detailed stock records and stocktaking procedures.
15.4 Instead, the Board must put in place procedures to monitor usage in global terms by
comparing usage/cost per student over time for each category.
15.5 Boards should implement a central register or registers (if a number of various
Departments apply) where items of stock are signed out by staff members to assist in
monitoring the use of stock and managing the ordering process.
15.6 Allocation of annual budgets to each school department using this data would facilitate
the monitoring and control of expenditure by individual department heads in this area.
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16. Control Over Assets
16.1 For the propose of this Manual an asset is property acquired by the school which is
intended for use on a continuing basis for more than one year e.g. items of furniture,
computers, sport and audio/visual equipment, office/class equipment, books.
16.2 The Board must establish and maintain an appropriate system of control over all assets
and tangible moveable property owned by the school. Such a system should include
procedures for:
authorisation and purchasing
receiving, checking and recording of assets
assigning and stamping of school name and unique identifying number on each item
when received.
assigning responsibility for maintaining assets register and regular physical checks
and investigation of differences
safeguarding assets
movement of items
assignment of responsibility for ensuring assets are properly maintained and safe to
use
dealing with obsolete or damaged items
a complete check and inventory of all assets to be carried out at least once annually
which should be evidenced by appropriate entries in the register and examined and
approved by the Board. The report must be available for inspection at audit.
the maintenance of an assets register
16.3 The maintenance of an asset register is an important control to safeguard assets once
they arrive in the school. Entries in respect of new items purchased should be made by
an authorised person immediately the asset passes into school ownership and a
description, the date, cost and unique identifying number recorded. Each asset should be
stamped with an identifying number. Entries are also made in respect of assets being
written off or being disposed of by the school.
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17. Receipts
17.1 The Board must establish an appropriate system of internal controls over receipts. These
requirements also apply where monies are being collected on behalf of a third party such
as the Department.
Features of such a system for receipts are:
segregation of duties – see Section 9 above
assigning responsibility for receiving cash and making bank lodgements
procedures to ensure that cash and cheques received are adequately protected and
accounted for
signed receipts from prenumbered duplicate receipt books are issued for any monies
received
a complete record of receipts analysed by category - a balanced cashbook or other
comparable system held on computer will suffice
arrangements are in place for the prompt banking of funds received
all receipts should be lodged intact to the bank
The Board should ensure that any monies in cash retained on the premises overnight
are maintained in a safe or secure location and that amounts should not exceed the
insurance limits for that safe.
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18. Payments
18.1 The control considerations in relation to payments are:-
segregation of duties - see Section 9 above
there should be two signatories for all school cheques drawn from a panel approved
by the Board for the purpose, one of whom should be the Principal. The Board may
nominate a replacement for the Principal where s/he is unable to sign cheques.
payments are made only in respect of authorised invoices. Before a payment is made,
both cheque signatories should satisfy themselves independently that the payment is
properly due by inspecting supporting documentation i.e. original approved invoice
and approved order, evidence of satisfactory delivery/performance of goods/services
etc.
prompt dispatch of signed cheques
invoices should be stamped ‘Paid’ once payment has issued
adequate controls over cheque books and purchase orders.
adequate records are kept of all payments made, analysed by category
receipts should be retained for all items of expenditure
cash payments should only be made in exceptional cases and for very small amounts
and for this purpose, should be agreed by the Board
cheques should be issued in numerical sequence
18.2 The following practices should be prohibited:-
issue of blank/bearer cheques
issue of cheques for cash
advance signing of blank cheques by cheque signatories and the use of stamped
signatures
payment by bank draft
payments in respect of a cheque signatory
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18.3 There are a range of electronic payment methods available including cheque, direct debit, bank
giro, credit transfer etc.
Schools should discuss the most cost effective payment methods with their banks and explore
how they can maximise the use of electronic payments.
The Board must ensure that appropriate controls are in place for the use of any school
credit/debit card, on line banking etc. These shall include appropriate protocols and procedures
for the approval of user(s), custody of the card concerned, authorisation of payments, agreed
payment limits and the supply of supporting documentation and records.
In line with the auditing principle of segregation of duties, key financial duties and
responsibilities need to be divided or segregated among different people to reduce the risk of
error or fraud.
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19. Petty Cash
19.1 The Board may, if it so wishes, provide the Principal with a standing imprest out of the
School Fund for the purpose of making such petty cash disbursements in respect of
postage and other minor items as the Board wishes to delegate to him/her. The size of
imprest needs to be considered in relation to school size and other local circumstances
but will generally not exceed €250 per month. Refunds to the imprest must be made
monthly on submission of vouched claims, made in the form which the Board may
decide. Limits should be placed on the value of individual payments. Adequate records
of imprests and expenditure must be maintained.
19.2 Decisions concerning the size of imprest and limits placed on the size of individual
payments must be formally minuted by the Board.
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20. Bank Accounts
20.1 It is recommended that the number of bank accounts be kept to a minimum. This is
essential from a control perspective.
20.2 In general, the Board must ensure that all bank accounts under its control are held in the
same bank branch. In exceptional circumstances, it may be permissible to open an
account at a second bank branch in which case there must be a minuted decision of the
Board.
20.3 The Board must maintain one bank account to make payments from and to receive
income into the school fund. This account should only be used for income and
expenditure transactions in respect of the school budget which are appropriate to the
account. The Board must inform the Minister of the bank in which this account is held
and the account number. Any change must be notified to the Department without delay.
The decision to make such a change must be formally noted in the Minutes of a meeting
of the Board.
20.4 In addition to the school fund account, separate bank accounts must be used for the
Adult Education Programme, Book Grant Scheme, Book Rental Scheme and other
school activities approved by the Board.
20.5 All original bank statements and other related documentation must be retained in the
school and must be available for inspection by Department officers.
20.6 The Board should ensure that there are adequate controls over bank accounts.
Procedures should include:-
ensuring that bank statements should not be addressed to a named individual in the
school but be addressed to “The Principal”.
separate monthly bank reconciliations for all accounts
availability of bank statements to the Board and/or the Finance Committee
control over cheque books, signature stamps and signatories panel
notification of cheque signatories and any subsequent changes to the bank
controls to ensure that accounts opened for special activities with a limited lifespan
are closed when the activity has ended. All dormant accounts should be closed.
20.7 Guidance regarding appropriate controls in relation to On-Line Banking
In line with the auditing principle of segregation of duties, key financial duties and
responsibilities need to be divided or segregated among different people to reduce
the risk of error or fraud. No one individual should control all key aspects of a
transaction - the responsibilities for authorising banking transactions, processing and
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recording them, reviewing the transactions, and handling any related paperwork
should be allocated among a number of staff.
The security structure of an online system requires that there are different user levels.
Great care should be taken in assigning the role of Administrator to trusted
individuals, as these officials will have access to assign responsibilities to staff and
access to set up bank accounts.
Adequate and suitable as well as regular / random management checks should be
built into the organisations financial processes so as to ensure the activity on the
bank account as well as the transactions flowing through the bank account are
reviewed and reconciled against financial statements. This will help to ensure that
only appropriate activity is carried out on the bank account.
Security of Passwords/Access to banking on line is critical - all staff involved have to
take responsibility for their passwords and to ensure that it is known only to
themselves so that it cannot become compromised. If the user becomes concerned
that anyone else has knowledge of their password, then he/she should immediately
request a new password. The transactions on the account should be reviewed
promptly against master records to cross check the veracity of the bank records.
Consideration should be given to the set up of pre-defined beneficiary accounts, to
limit the scope for both error and fraud, so that staff may only transfer funds to pre
agreed accounts, which have been set up by the Administrators.
The operation of the accounts should be reviewed annually in the context of financial
risk to the school. (this could be incorporated in the Risk Register)
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21. Banking Arrangements including Bank Overdrafts,
Other Borrowing and Leasing
21.1 Boards of Management are requested to review their banking arrangements to ensure
that cash balances which are surplus to immediate requirements are invested in a suitable
interest earning account with their bank or other institution to generate income for the
school.
21.2 The payment of bank charges should be queried and arrangements made to avoid such
charges where possible.
21.3 In order to ensure that the most efficient and practical arrangements are put in place,
Boards are requested to seek tenders from at least three banking institutions for the
provision of banking services. Boards will select the tender which aims to maximise the
net benefit to the board i.e. maximise investment income over bank charges. Such
arrangements should be kept under periodic review.
21.4 Where cash flow difficulties arise the Board of Management should review its spending
plans as a matter of urgency with a view to ensuring that the School does not go into an
overdrawn position with its bank. Where the difficulties relate to the tranching of monies
from the Department the matter should be raised with Schools Division Financial
Section as soon as possible.
21.5 The Board of Management must not incur overdrafts or other borrowing (including lease
purchase, hire purchase or other similar arrangements) except with the prior written
approval of the Department. Interest on such borrowing should not be charged to the
school fund except where the borrowing has been approved by the Department.
Monies must not be borrowed or leasing arrangements entered into, by the Board of
Management in order to fund a third party. See Circular 004/2012 in this regard
21.6 All proposals for lease, rental of equipment and rental/lease of additional facilities or
accommodation must be submitted to the Department for advance approval.
21.7 No legal agreement should be entered in relation to the rental or leasing of school
property before the legal instrument has been examined and sanctioned by the
Department’s Planning & Building Unit
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22. Payroll
22.1 The Board must ensure that there are adequate procedures in place for the payment of
wages to school staff and other persons being paid by the school and that statutory
obligations are met. Persons employed in the payroll function should be made aware of
the sensitivity of their role and that confidentiality is required.
22.2 The following procedures are necessary:
segregation of duties is a key control. Each task in the process must be checked by
another person. Each should satisfy themselves as to the accuracy and propriety of
the transactions and should sign/initial and date to verify same.
determining who may authorise the engagement and discharge of staff
determining who may authorise changes in individual pay rates
establishing a procedure for the notification of changes in personnel
ensuring that former employees are removed from the payroll
determining how wages should be paid, preferably by direct debit
ensuring that voluntary deductions from pay are properly authorised
establishing arrangements for recording attendance, supervision and scrutiny of
records
establishing if, and in what circumstances pay advances are permissible and if so,
how are they to be notified, who may authorise them and how they are to be
recovered
establishing arrangements for the calculation of deductions including statutory
deductions e.g. superannuation, PAYE, PRSI, USC, PRD (for personnel entitled to a
public sector pension) and ensuring that these are paid over as required
reconciling and explaining changes in total pay and deductions between one pay day
and the next
carrying out supervisory and arithmetical checks on payroll preparation. These
checks should be evidenced and signed-off and filed appropriately prior to approval
of the payroll
comparison of total pay with independently prepared pay estimates or budgets
the making of statutory returns
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agreement of gross earnings and statutory deductions to 31 December with P35
return to the Revenue authorities.
making arrangements for completion of declaration certificates by persons in receipt
of a pension directly from the school. See Appendix 15.
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23. Travel and Subsistence
23.1 The Board may pay travel and subsistence allowances from the School Fund and other
activities as appropriate, in accordance with regulations and at rates laid down from time
to time by the Department of Education & Skills for travel by Board members, selection
committee members and employees of the Board engaged on Board/school business and
to members of ACCS and NAPD in respect of attendance at annual conferences and
performance of duties on behalf of NAPD and ACCS Executives. Claims may be
allowed only to the extent that they can be met within the approved total non-pay
allocation and the Department reserves the right to place a cash limit on such allowances
for any financial year.
23.2 It is the duty of Principals and Boards of Management to ensure that expenditure on
travel and subsistence is strictly appraised and monitored and only essential travel is
undertaken and that every effort is made to keep expenditure to a minimum. The Board
is obliged to approve all instances which will result in claims for travel and subsistence,
and is obliged to verify the validity of each and every claim. Claims should be matched
by appropriately vouched and verified claims forms. An appropriate Travel and
Subsistence Claim Form is included at Appendix 9.
23.3 The Principal may be delegated the responsibility to vouch for claims submitted by other
employees. In cases where the Principal is claiming travel and subsistence, these claims
must be verified by the Chairperson of the Board of Management or, in the absence of
the chairperson, a nominee of the Board.
23.4 The Department pays travel expenses in respect of teachers attending approved in-
service training courses organised by the Department.
23.5 Relevant conditions and procedures are set out in Department circular CC2/99, as
outlined at Appendix 7 to the Manual.
23.6 Board members and employees of the Board engaged on Board/school business are
responsible for their own insurance while using their own private vehicle for work
purposes. A Declaration Form as outlined in Appendix 8 must be completed by any
employee/Board of Management member using their private vehicle for school business
purposes. (see Circular 0017/2016) http://www.education.ie/en/Circulars-and-
Forms/Active-Circulars/cl0017_2016.pdf
23.7 For risk management controls which should be considered when using private vehicles
for work purposes, please refer to “State Indemnity Guidance Document:05: Use of
private vehicles for work” published by the State Claims Agency .
http://stateclaims.ie/wp-content/uploads/2015/07/State-Indemnity-Driving-for-Work-
Motor-Guidance-Dec-2015.pdf
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24. Use of School Facilities by Outside Bodies
24.1 Third party use of the school facilities should be formally approved by the Board of
Management
24.2 As an occupier, the Board owes a duty of care to those entering School premises and at a
minimum should maintain properties including access and egress routes in good
condition. The Board is responsible for ensuring the premises are provided in safe
condition. Third party organisations are responsible for ensuring activities on school
premises are conducted safely
24.3 The Board must establish an appropriate system of control and maintain a separate
record of all lettings. Payments made into the School Fund each year in respect of
general overhead costs incurred by the lettings must be identified.
24.4 The Board must determine the circumstances in which use may be made for community
purposes of the school buildings or grounds.
24.5 The Board shall ensure that no outside body is granted a lease or rental agreement or
right which could in any way give occupancy rights to the user group. Any legal
instrument, with the exception of a standard licence agreement, created for granting the
usage of any school facility requires prior Department approval. It is important that any
proposed arrangement does not impede upon the future development of the school.
It should be noted that the use of school premises during the school day, for purposes
other than regular school business must also have the prior approval of the Department /
Minister.
In all cases the onus is on the Board and the patron to ensure that there is sufficient
accommodation to cater for school enrolments.
Where approvals are required, requests should be sent to the Department’s Site
Acquisition & Property Management section. It should be noted that all such requests
will be appraised in the context of projected enrolment and accommodation requirements
for the relevant school’s area.
24.6 The Board should conduct a risk assessment prior to the third party using the school’s facilities
identify required control measures. The risk assessment should be proportionate to the level of
risk and should consider:
i. The suitability of the premises for the intended purpose, for example is the size of the
area adequate for the numbers of people etc.
ii. Potential conflict with other uses of the premises e.g. other events being held at the same
time
Physical aspects of the premises i.e. floor condition, slip/trip hazards etc.
iii. Emergency response and first aid considerations etc.
.
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24.7 Where lettings are granted, the Board should ensure that an agreement is entered into
which takes account of the following requirements:
Usage should not affect school work in any way
Lettings should not result in a net cost to the school, taking attendance of school
personnel, wear and tear, heat, light and power and other overheads into account.
Applications for use of school facilities should provide the Board with full
information and should be from bodies which are properly constituted with a
responsible person nominated to take charge of the activity.
24.8 The Department’s requirements in this matter are set out in Section 24.9 hereunder.
See also sample application form and agreement outlined at Appendix 10.
24.9 Third party organisations who request to use school facilities should be required to
provide proof of public liability insurance to cover liabilities associated with their
negligence. The following guidelines should be adhered to:
i. The policy must be inspected by the school authorities and a copy retained for school records.
ii. The third party’s policy should contain an ‘indemnity to principals’ clause. This ensures that
any organisation, including the school, which the third party engages with, will be indemnified by
the policy if they are deemed negligent. Therefore, the inclusion of this clause ensures that the
third party’s policy extends to cover the school Board.
iii. For long term or high risk arrangements, the Board should be named specifically as a principal
on the policy.
iv. The Board should ensure that the third parties insurance policy scope of cover is relevant to
the activity they intend it to cover. For example, if a third party has requested to use the school to
hold a Fashion Show but the “nature of business” as set down in their policy scope indicates
“for office based activities only” then their insurance policy would not extend to cover such an event.
V It should be a condition of the permission for the third party to use school’s facilities that it gives
an undertaking to notify the school of any change with regard to the insurance policy.
vi. It should also be a condition of the permission to use the school facility that the school
be authorised to write to the insurance company requesting to be notified of any change in the
policy as affects the indemnity.
vii. The third party should be informed that in the event that the policy should cease, the
permission to use the school facility shall be withdrawn.
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viii. As there may be a period of time between the time the policy ceases and the school is
notified, the third party must be asked to give an undertaking that it will indemnify the school
in respect of any claim arising in that period of time.
ix. It follows that any such period of time should be kept to a minimum and the school
should reserve the right to withdraw the permission without prior notice to the third party.
24.10 The third party should notify the Board immediately of any incidents which occur while on
school premises. Accidents should be recorded in accordance with the procedures as set out in
Section 34.
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25. Insurance Arrangements for Community and
Comprehensive Schools
25.1 The State carries its own insurable risks in respect of Community and Comprehensive
schools.
25.2 The general indemnity (State Indemnity) to community and comprehensive schools as
set out in the Second Schedule to the Deed of Trust is as follows:
(i) The State shall carry its own insurance against Fire Damage to the buildings of
the schools and against occupiers' liability.
(ii) The State shall indemnify the Board and the teaching and non-teaching staff in
respect of actions claims or demands taken or made against them arising out of
the discharge of their duties whether in respect of pupils or otherwise.
(iii) The State shall carry its own insurance in respect of visitors, parents and other
members of the public who have permission from the Board or the Minister to be
on the school premises in respect of such risks as may be incurred by them while
acting in a normal manner on such premises
(iv) The State shall indemnify the Board or the teaching and non-teaching staff
against claims by visitors, parents or other members of the public who without
permission shall be on the school premises where such claims shall be made in
circumstances which do not disclose a default or wrongful act on the part of the
Board or the members of the staff against whom such claims are made.
Members of teaching and non-teaching staff who are carrying out their duties in
accordance with the instructions of the school's board of management as conveyed to
them in the normal manner, are fully indemnified as stated in paragraphs (ii) and (iv) of
the indemnity.
Application of State Indemnity in Community and Comprehensive Schools
25.3 Procedures for processing actions, claims or demands (excluding personal injuries and
third party property damage) relating to the State Indemnity that do not come within the ambit
of the State Claims Agency are set out in Appendix 13 and the relevant Notification Form is
set out in Appendix 12.
25.4 Claims brought against the Board of Management which are associated with
personal injuries and third party property are managed by the State Claims Agency (SCA)
The relevant information regarding the management of these claims is set out in Appendix 14.
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26. Sports Complexes
26.1 In the case of the Coolmine, Mayfield, Tallaght and Newpark schools, Sport Complexes
have been established which are managed by sub-committees of the Board of
Management. Arrangements for the management of these centres have been laid down
separately. The Boards of Management of these schools must satisfy themselves that
there are adequate controls in place over the operation of these complexes. No payments
are to be made from and no receipts lodged to the School Fund in respect of the running
of these centres but a separate bank account must be maintained and separate accounts
kept.
26.2 The Board of Management should ensure that there are formal arrangements in place
setting out how the sport complexes are operated and the roles and responsibilities of all
involved. The formal arrangements should include the following:
(a) Day to day operating procedures including staff arrangement, pool operations, life
guards, gym instructions etc.
(b) Day to day maintenance and repairs
(c) Scheduled maintenance and repairs
(d) Indemnity and insurance arrangements
(e) Financial Procedures
(d) Use of facilities by third parties
26.3 All overheads (e.g. light and heat, telephone) proper to these Centres must be charged to
them and an appropriate apportioning system must be devised where such overheads are
not readily devisable between the Centre and the school as might be the case where the
overhead is recorded by a common meter.
26.4 Audited accounts should be presented to the Board for approval and submitted to the
Department annually not later than six months after the year end.
26.5 No permanent staff appointments, either new appointments or replacements may be
made by the Board, except when and as approved by the Minister.
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27. Book Grant Scheme
27.1 Each school year, an allocation is provided to schools under the Department's Book
Grant.
27.2 The grant allocation for a school year is based on the October returns from the previous
year as submitted by the school.
27.3 The per capita funding that is currently available to schools (since June 2011) is as
follows:
Allocation to DEIS schools for books €39
Allocation to non-DEIS schools for books €24
The Relevant Circular is 46/2013. All enquiries regarding the circular should be made to
Schools Division Financial at [email protected]
27.4 Principals have discretion, in the manner and amount of assistance given to individual
pupils. The manner of assistance could be in the form of:-
direct provision of text books on a return or non-return basis
through a school book rental scheme (see Section 25 Book Rental Scheme)
cheque payment to the family of the pupil
book vouchers
The amount of assistance to individual pupils may be fixed at the discretion of the
Principal having regard to the total and relative levels of need and available resources.
The following guidelines should apply to the operation of this scheme at school level
if a book rental scheme is not in place for all students.
Boards should not be involved in the consideration of individual cases, but they
should devise general criteria for assisting eligible students and should oversee the
operation of the scheme by the Principal.
there should be an application procedure for students which should be agreed by the
Board and publicised within the school.
assistance would normally be granted on the basis of a written application.
a summary list of the eligible students assisted with the amount of assistance granted
in each case and their category of need under the scheme (viz.-(1). Families mainly
dependent on social welfare; (2). Families on low income; and (3). Families
experiencing particular hardship should be kept for each school year.
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Receipts signed and dated by parents/guardians (this could be part of the application
form) or other equivalent documentation should be retained as evidence of
disbursements.
the Department's grant allocation should be lodged in a separate bank account
opened in the school's name for this purpose only and the account details and number
notified to the Department.
the operation of the Scheme must be subject to normal internal controls and record
keeping applicable to receipts and payments.
funds allocated by the Department for the purpose of this scheme may only be used
for that purpose.
book grant disbursements and receipts should be shown as separate entries in school
accounts. The school should perform a reconciliation of each school year's allocation
showing receipts and disbursements supported by appropriate documentation. This
reconciliation should be available to the Department upon request.
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28. Book Rental Schemes
28.1 The Minister for Education and Skills launched new “Guidelines for Developing
Textbook Rental Schemes in Schools” in January 2013. The Guidelines provide practical
advice to schools on how rental schemes can be established and operated.
Schools that operate book rental schemes can save parents up to 80% of the cost of
buying new books. A special “Guide for Parents” was also published to inform them of
how the schemes operate and how parents can help schools to establish and run them.
The Guidelines are available at – http://www.education.ie/en/Schools-
Colleges/information/Textbook-Rental-Schemes-in-Schools/Guidelines-for-Developing-
Textbook-Rental-Schemes-in-Schools.pdf
The Guidelines for parents are available at – http://www.education.ie/en/Schools-
Colleges/Information/Textbook-Rental-Schemes-in-Schools/A-Guide-for-Parents-
Textbook-Rental-Schemes-in-Schools.pdf
28.2 Where such schemes are established they operate on a self-financing basis with costs met
by rental income.
28.3 In the case of pupils the amount of the appropriate rent may be paid in full or in part on
their behalf into the book rental scheme from the schools allocation under the book grant
scheme (see Section 27).
28.4 Documented procedures should be drawn up regarding the operation of the school’s
Book Rental Scheme to ensure that a reconciliation of income and expenditure including
the management, reporting and monitoring of the scheme takes place.
28.5 Separate records of receipts and payments for each scheme should be maintained.
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29. Other Activities Including Fund Raising Activities
Carried on with the Approval of the Board
29.1 The Department wishes to encourage the development of income from other sources by
the Board and endeavours to ensure that the method of determining the level of the grant
from the Department does not hinder such development. The Department wishes to
acknowledge the contribution which these sources have made to the lives of pupils in
respect of services provided. In particular, the Department wishes to acknowledge the
effort and benevolence of bodies such as Parent Associations towards school
development generally.
29.2 The Board is responsible and accountable for all fund raising carried out under its
auspices and appropriate control arrangements should therefore be put in place. The
Board should satisfy itself in relation to any activity which it authorises:
that there are appropriate controls, financial, accounting and otherwise in place
that all legal obligations are fulfilled
that appropriate records must be maintained.
that Health & Safety risks/matters attaching to each activity are considered and
provided for. A formal risk assessment should be conducted in advance of fund
raising activities which will ensure that all necessary controls have been
implemented prior to the event commencing.
29.3 Involvement in any fund raising activity must not involve any cost falling to be met from
the School Fund either on a temporary or a permanent basis. The School Fund must not
be used for the purpose of making any payments or accepting any receipts in connection
with any fund-raising activities by whomsoever organised.
29.4 Separate financial records should be maintained to manage and control funds arising
from activities/undertakings authorised by the Board. An annual report setting out
income and expenditure for each activity together with opening and closing bank/cash
balances, assets and liabilities must be presented to the Board for its consideration and
approval within three months of the year end. The books and accounts must be available
to the Department's officers and officials from the Comptroller and Auditor General's
Office if requested.
29.5 A Parents’ Association is entitled to raise funds for the administration
and activities of the association and to hold a bank account in the name of the
Parents’ Association. The Parents’ Association shall consult with the Board
about any fund-raising for the school or school projects. The approval of the
Board is needed prior to these funds being raised. It is good practice to record
the agreement reached between the Board and the Parents’ Association in
relation to such fundraising, including the purpose for which the funds are
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being raised, the manner by which the funds are to be raised,
the timeline for the transfer from the Parents’ Association bank account to the
Board of any funds raised and the estimated timeframe for the agreed project.
The agreement should be recorded in the minutes of the Board of Management
and the Parents’ Association meetings respectively. The Board of Management
should thereafter seek regular updates from the Parents’ Association in relation
to the fundraising and record those updates in the minutes of the Board meetings.
The expenditure of these funds is by the Board of Management in
consultation with the Parents’ Association. All monies raised or generated for
an agreed project for the school should be transferred to the Board as soon
as is practicable and in accordance with the agreed timeline for the transfer
of funds as set out in the agreement between the Board of Management and
the Parents’ Association. Any funds raised must be used for the purpose(s)
for which the money was collected. If in exceptional circumstances, it
becomes unnecessary for the Board to use all of the funds collected for the
purpose specified, the Board will communicate this to the Parents’
Association and where appropriate, the local community. In any event the
funds must be used for the school. The Board in consultation with the
Parents’ Association committee will decide the change of purpose for which
the funds are used.
29.6 The Board must decide the circumstances and the manner in which fund raising is to be
undertaken by the Board. Authorisation for each such activity must be evidenced by a
separate Board minute specifying the purpose and nature of the activity involved.
Fund raising activities carried out under the auspices of the Board are covered by State
Indemnity. Schools can contact the Enterprise Risk Management Section of the State
Claims Agency (SCA) if they wish to get confirmation on whether or not State
Indemnity applies to a fundraising activity or if they require risk management advice.
Fund raising activities carried out by other fund raising bodies (e.g. Parents’
Association, Past Pupils Union) which are not under the auspices of the Board are not
covered by State Indemnity even in circumstances where the school may be the ultimate
beneficiary of funds raised. These other fund raising bodies should ensure that they
have appropriate insurance in place for such activities. The Board only becomes
accountable for funds raised by those groups where these are paid over to the Board.
Equipment donated to the school by outside bodies must be recorded in the assets
Register.
29.7 In certain circumstances, the Department may request the board to have the accounts for
all or some of these activities audited by a registered auditor. This would happen where
the amounts turned over by such activities is considered to be of such significance that
independent assurance is required regarding the financial position of the activities
concerned and the presence and operation of internal controls. Indeed, some boards due
to the materiality and complexity of the activities undertaken themselves decide to have
the accounts for these activities audited by a registered auditor. To obtain the appropriate
level of reassurance, the terms of the audit opinion to be provided by the schools auditors
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should be along the lines of those set out at Appendix 11 to the Manual unless otherwise
agreed by the Department.
29.8 The Board may make arrangements for the acceptance of subventions towards specific
objectives other than the general direction and governance of the school, subject to the
approval of the Minister. Before accepting such subventions, the Board should take
reasonable steps to satisfy that the donor is reputable and of good standing.
29.9 With regard to the operation of tuck shops and similar activities by schools, the
Board should also carefully consider the following:
the appropriateness of such an undertaking
the management structure and the level and extent of segregation of duties and
internal controls required
the staffing arrangements and obligations arising
the increased obligations (e.g. revenue authorities) on school management and on the
Board
the possibility of franchising/renting out the facility under a legal agreement
approved by the Department which may relieve or reduce management
responsibilities in this regard.
29.10 Where the Board, having considered the above, decides to operate directly such an
undertaking, the control arrangements set out in this Manual must be strictly followed.
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30. Adult Education
30.1 In relation to adult education courses, the Board must put in place appropriate procedures
and controls to ensure that such courses are operated to the extent that the activity is self-
financing. Where pay costs (e.g. tuition, caretaker) are met from the School Fund
initially, care should be taken to reimburse the pay heading of the Fund from the adult
education Account.
30.2 The adult education programme must be accounted for separately from the School Fund.
A Statement of Receipts and Payments must be included in the Financial Report. Separate
bank accounts must be used for the adult education programme.
The Board may employ tutors for their self financing evening classes at the rates set out
in the Self-Financing Adult Education Classes Circular 57/2014
30.3 Adult Education Programmes which are under the auspices of the Board of
Management are covered by the State indemnity. See Section 25 for information on State
Indemnity.
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31. Examination Fees and Repeat Leaving
Certificate Course Fees
31.1 EXAMINATION FEE
31.1.1 The procedure for the return of Examination Fees as outlined by the State Examinations
Commission (Current circular S06/13) is, as follows:
In February of each year an individual preprinted form (EF3/G) will be issued to schools
for each candidate entered for examinations. This form will be a combined Bank Giro
/Medical Card form.
Candidates claiming a waiver of fees on medical card grounds will be asked to enter
details on Section A of the form.
Candidates, who are liable for examination fees, will be asked to complete
Section B and pay the appropriate fee in their local Bank.
The form, when completed with medical card details or stamped by the bank (in case of
those not covered by the medical card provisions), should be returned to the school for
transmission to the State Examinations Commission.
School authorities will be requested to maintain records of candidates who either pay the
appropriate fee or claim alleviation on medical card grounds.
31.1.2 Schemes of Phased Payment operated by schools
Some schools in the past have chosen to collect examination fees from students on a
phased basis. While the revised scheme encourages the student and her/his parents to
make a direct payment through the bank, schools may, if they wish, continue to provide
a gradual payment process for students. A school opting to provide this facility
ultimately would have to giro all monies using the individual candidate giro forms.
31.1.3 Alleviation of Examination Fees
As in previous years candidates who hold a medical card or are dependent on a parent or
guardian who is the holder of a current medical card will not be liable for examination
fees.
31.2 REPEAT LEAVING CERTIFICATE COURSE FEE
Under Circular M02/95 pupils who have sat the Leaving Certificate Examination may be
enrolled to repeat Leaving Certificate Year 2 on payment of the appropriate course fee to
the school authority concerned. The current fee is €126.97.
Pupils whose parents or guardians are the holders of current medical cards or pupils who
have a card in their own name are exempt from the payment of the course fee on
production of the medical card for noting by the school authorities.
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The procedures for the collection and transmission of Repeat Course Fees will remain as
outlined in Paragraph 6 of Circular M02/95. Fees should be forwarded to Schools
Division Financial Section of the Department not later than 6th October of the school-
year in which pupils are repeating.
Pupils should also be advised that the Course Fee is paid on a non-refundable basis, the
only exception being where the pupil/parent/guardian becomes the holder of a medical
card before 1st February of the academic year in which the repeat is taking place.
The Board should ensure that there are also appropriate controls over the collection and
transmission of Repeat Leaving Certificate Course Fees to the Department.
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32. Data Protection Acts 1988 and 2003 and Data
storage
32.1 The Data Protection Acts are designed to protect the rights of individuals with regard to personal
data. The law defines personal data as “data relating to a living individual who is or can be
identified from the data or from the data in conjunction with other information that is in, or is
likely to come into, the possession of the data controller”. The Data Protection Amendment
Act 2003 brought manual records into the scope of the legislation whereas the 1988 Act
referred only to computer files.
The Acts give a right to every individual, irrespective of nationality or residence, to establish the
existence of personal data, to have access to any such data relating to him or her and to have
inaccurate data rectified or erased. It requires data controllers to make sure that the data they
keep are collected fairly, are accurate and up-to-date, are kept for lawful purposes, and are not
used or disclosed in any manner incompatible with those purposes. It also requires both data
controllers duty of care in relation to the individuals about whom they keep such data.
All Board minutes and other school records and data must be maintained in compliance with
the Data Protection Acts. The responsibility for compliance with the Acts rests with each school.
The Board must therefore be cognisant of its obligations in relation to the confidentiality,
accuracy and security of all records and data held by the school. This includes records/data
relating to staff and pupils and records/data relating to the business of the Board.
A “Data Protection in Schools” website http://www.dataprotectionschools.ie was launched
by the primary and post-primary Management Bodies in September 2014. The aim of this
website is to provide an overview of data protection legislation and how it applies to schools.
Schools are exempted from the requirements to register as data controllers under the
Data Protection Acts 1988 and 2003.
32.2 Schools generally keep their accounting and other records on computer. The Board must
ensure that there are procedures in place to ensure the completeness and accuracy of the
accounting records and the validity of entries.
Appropriate back-up arrangements and security strategies should also be put in place
including the following:
Computer systems should only access the internet through an approved internet
firewall or other security device. Firewall and anti-virus software should be regularly
updated, and routinely renewed before licences expire.
Access to computer systems should be password protected with other factors of
authentication as appropriate to the sensitivity of the information.
Passwords must not be shared among staff to access IT systems/applications
Record access security involving passwords/anti-virus software
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Have a back-up procedure in operation for computer held data (which may include
off-site back-up) to minimise data loss and disruption in the event of system failure
or disk crash
Secure storage of Disks for security and fire purposes
Where the school’s back-up data is held (or “hosted”) off site, it is required by law to
have a written contract in place (a “data Processing agreement”). The contract/data
processing agreement must specify the conditions under which the data may be
processed, the security conditions attaching to the processing of the data, and that the
data must be deleted or returned upon completion or termination of the contract.
A designated person should be responsible for security, and for periodic reviews of
the measures and practices in place.
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33. Good Governance Guide to Risk Management in
Community & Comprehensive Schools
33.1 The Good Governance Guide (2013) introduces the Boards of Management of
Community and Comprehensive schools to the concept of managing risk, it
identifies how schools can establish an overall approach to risk management
and it gives practical advice and useful templates to guide schools to
systematically identify, evaluate and treat such risks.
33.2 The Good Governance Guide to Risk Management in Community and
Comprehensive Schools 2013 states;
A risk can be defined as any adverse circumstance which can negatively affect a
school’s ability to carry out its objectives as outlined in the school plan. Risks
can be external or internal and exist at a number of levels, for example,
strategic, operational, financial and reputational.
33.3 The Guide aims to provide the Boards of Management with a model of
best practice in risk management by the application of good governance
principles. This model is supported by best practice models in the national and
international context.
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3
34 Health and Safety Risk Management
34.1 The attention of Boards is drawn to Health and Safety legislation and appropriate
procedures need to be put in place to ensure that any obligations arising are fulfilled.
The Board of Management must be in compliance with the Guidelines on Managing
Safety and Health in Post-Primary schools. These guidelines were the outcome of a
joint project undertaken by the Department of Education and Skills, the Health and
Safety Authority, the State Claims Agency and the School Development Planning
Initiative. The Guidelines can be accessed at the Health and Safety Authority (HSA)
www.hsa.ie.
30. 34.2 The Health and Safety Authority (HSA) is the national body in Ireland with
responsibility for securing health and safety at work. It is a state-sponsored body,
established under the Safety, Health and Welfare at Work Act 2005 and it reports to the
Minister for Enterprise, Trade and Innovation. The Authority’s responsibilities cover
every type of workplace and every kind of work in the public and private sectors.
30.
35. 34.3 The Guidelines are a management tool intended to offer guidance and practical advice to
assist schools in planning, organising and managing a healthy school environment for
staff, pupils and visitors. They will also help schools to benchmark current policies and
practices against current legislative requirements. They do not place any additional
responsibility on schools that does not already exist in legislation.
Part 1 of the Guidelines is a step-by step approach to putting in place a safety and
health management system for post-primary schools.
Part 2 contains all the tools and templates needed to put these systems in place.
Central to the toolkit is a series of risk assessment templates which will greatly
assist in carrying out the task of reducing risk in a school.
35. 34.4 If the Board requires clarification or additional information about the implementation of
these guidelines/regulations, it should contact the Health and Safety Authority at the
Metropolitan Building, James Joyce Street, Dublin 1. (Tel Lo call 1890 289389)
Schools may also contact the risk Management Unit at the State Claims Agency (SCA)
at 01-6640900.
Boards are reminded that under the legislation, schools are obliged to notify the
Health & Safety Authority of any accident etc. in accordance with the legislation.
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35. Student Enrolment Records
35.1 School enrolment data form the basis for the October Pupil Returns which are submitted
to the Department each year. Department funding and teacher allocations are based upon
enrolments contained in these Returns.
35.2 The Board should ensure that there are adequate procedures in place in the school for
recording attendance, absences and punctuality. The Department makes available
Attendance Books to schools for this purpose. These contain regulations, which should
be followed by school management.
35.3 Where the attendance records are computerised, they should be capable of being
retrieved and reproduced in a legible format. Appropriate computer controls should be in
place over the facility which include appropriate systems for tracking changes.
35.4 The Attendance Records and relevant supporting evidence must be kept on the school
premises and be available for inspection by Department officials if required.
35.5 Schools are required to comply with the terms of Education (Welfare) Act, 2000 and to
adhere with any guidelines issued by TUSLA.
35.6 Records of attendance for each student should be kept for a period of 6 years after the
student has left the school.
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Appendix 1
Payment of Substitute Teachers employed in Community and
Comprehensive Schools.
The payment of substitute teachers employed in Community and Comprehensive schools for
approved absences will be paid by the Department through its on-line claims system (OLCS). In
this connection, it is agreed that the payment for substitute teachers may be claimed by the school
authorities in cases where such absences are substitutable.
Some of the approved absences are as follows.
1. Certified sick leave. Circular Letter 0053/2015 applies.
2. Adoptive Leave. Circular Letter 0018/2013 applies.
3. Carer’s Leave. Circular Letter PPT 17/03 applies.
4. Examination conferences organised by the DES.
5. Force Majeure Leave. Circular Letter 17/99 applies.
6. Illness/Bereavement of Family Member. Circular Letter 19/00 applies.
7. Jury Service.
8. Maternity Leave. Circular Letter 0009/2013 applies.
9. Membership of Council or Course Committee for the NCCA.
10. Conduct of DES Leaving Certificate Oral Examinations.
11. Parental Leave. Circular Letter 0026/2013 applies.
12. Paternity Leave. Circular Letter PPT 23/01 applies.
13. Personal Leave – Unpaid leave of absence. Circular Letter 0035/2010 applies.
Details of all approved absences can be obtained on the Departments website. www.education.ie
73
Appendix 2
FINANCIAL REPORT SCHOOL:
ABSTRACT FROM FINANCIAL REPORT PERIOD
SCHOOL FUND-STATEMENT OF RECEIPTS AND PAYMENTS FOR PERIOD
A. BALANCE FORWARD
Bank €
Cash on hands €
Petty cash unexpended €
B. RECEIPTS
PAY
Department €
School Budget €
Other Pay Receipts (Specify) €
TOTAL PAY RECEIPTS €
Cash balance b/f from previous period €
Receipts €
Payments €
Net expenditure €
Cash balance c/f to following period €
Cash balance c/f to following period €
Plus Receipts due but not to hand €
Less payments due but not made €
Balance of cash assets against cash
Liabilities at end of period €
74
NON PAY
Department €
School Budget €
Other receipts Non Pay Receipts (Specify) €
TOTAL NON PAY RECEIPTS €
TOTAL RECEIPTS PAY AND NON PAY €
C. PAYMENTS
ADMINISTRATION
Pay 1. Whole time staff €
2. Part-time clerical assistance €
3. Other (Specify)
_______________ €
TOTAL ADMINISTRATION PAY €
Non-pay 1. Subscriptions €
2. Bank charges €
3. Office expenses, postage etc €
4. Travel and Subsistence €
5. Other (Specify)
________________ €
TOTAL ADMINISTRATION NON-PAY €
TOTAL ADMINISTRATION PAY AND NON PAY €
75
MAINTENANCE OF SCHOOLS
Pay 1. Whole time staff €
2. Part-time staff €
3. Other (Specify)
_____________ €
TOTAL MAINTENANCE OF SCHOOLS PAY €
Non-pay 1. Heat, light and power €
2. Rent and rates €
3. Repairs to and maintenance of buildings €
4. Repairs of equipment and apparatus €
5. Cleaning materials €
6. Maintenance €
7. Maintenance of school grounds €
8. Other charges (Please specify)
_____________ €
TOTAL MAINTENANCE OF SCHOOLS NON-PAY €
TOTAL MAINTENANCE OF SCHOOLS PAY AND NON-PAY €
MAINTENANCE OF CLASSES
Pay 1. Part-time teachers €
2. Approved substitution €
3. Other (Specify)
_____________ €
TOTAL MAINTENANCE OF CLASSES PAY €
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Non-pay 1. Materials for class use - VPTP €
Materials for class use - Other classes €
2. Repairs for equipment and apparatus €
3. Books etc. for school library €
4. Expenses for examinations €
5. Other charges (Please specify) €
TOTAL MAINTENANCE OF CLASSES NON-PAY €
TOTAL MAINTENANCE OF CLASSES PAY AND NON-PAY €
MISCELLANEOUS
Pay 1. Recoverable from non-Department sources €
- see Par 9 of Notes
TOTAL MISCELLANEOUS PAY €
Non Pay 1. School prizes €
2. Textbooks for teachers €
3. Travelling of teachers between
school premises €
4. Other (Please specify) €
TOTAL MISCELLANEOUS NON-PAY €
TOTAL MISCELLANEOUS PAY AND NON-PAY €
MINOR WORKS OF A CAPITAL NATURE
1. Renewals of school equipment,
furniture and apparatus €
2. Additional school equipment,
furniture and apparatus €
3. Renewals of class equipment and apparatus €
4. Additional class equipment and
apparatus €
TOTAL MINOR WORKS OF A CAPITAL NATURE €
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GRAND TOTAL
PAY €
NON-PAY €
MINOR WORKS OF A CAPITAL NATURE € OVERALL €
D. NET EXPENDITURE €
E. BALANCE FORWARD
Bank Account €
Cash on hands €
Petty Cash unexpended € €
STATEMENT OF CASH ASSETS AND LIABILITIES AT END OF PERIOD
Balance as shown in statement of receipts and payments €
Plus Receipts due but not to hand €
Less Payments due but not to hand € €
Balance of cash assets against cash liabilities at end of period €
Notes:
1. For details of outstanding receipts and payments, c.f. page 9.
2. All invoices and bills received but not paid should be included as payments due but not made.
Demands issued for monies due, e.g. for recoupment from some outside source, should be included
as Receipts due but not to hand.
3. Any amounts in respect of PAYE or PRSI not paid over to the Revenue Commissioners within the
month in which they are due must be included in this statement.
4. This statement must be filled strictly on a cash basis, not an accrual basis.
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BANK RECONCILIATION STATEMENT
Balance at end of period per Bank Statement
(Debit in parenthesis) €
Less Cheques issued but no presented for
payment or cancelled (Db) €
Plus Receipts not lodged to bank account (Cr) €
Plus Balance of Petty Cash not spent (Cr) €
TOTAL
(= balance in Statement of Receipts and Payments) €
List of cheques but not presented for payment or cancelled
(As shown on Bank Reconciliation Statement above)
CHEQUE NUMBER PAYEE DATE ISSUED AMOUNT €
List of receipts/lodgements not on bank statement
PARTICULARS AMOUNT €
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LIST OF PAYMENTS DUE BUT NOT MADE
(As shown on Statement of cash assets and liabilities)
Creditor Particulars Amount €
LIST OF RECEIPTS DUE BUT NOT TO HAND
(As shown on Statement of cash assets and liabilities)
Debtor Particulars Amount
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STATEMENT OF PETTY CASH ISSUES AND PAYMENTS
Balance b/f from previous period
(petty cash unexpended) €
Petty cash issued in period €
Payments from petty cash vouched and included
under appropriate analysis heading in Statement of
Receipts and Payments €
Balance c/f to following period as entered in balance
on Statement of Receipts and Payments €
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SELF-FINANCING ADULT EDUCATION PROGRAMME
Statement of Receipts and Payments
Balance brought forward €
Receipts €
Payments €
Balance carried forward €
Bank reconciliation statement
Balance at end of period per Bank Statement €
Less Cheques issued but not presented for payment or cancelled €
Plus Receipts not lodged to Bank Account €
TOTAL
(= Balance in Statement of Receipts and Payments) €
Note:
The Bank Reconciliation Statement must be completed in the end of year Financial
Report and accompanied by a copy of the end of period bank statement.
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School Fund - Budget Control Statement
End of
PAYMENTS
MONTH PAY NON PAY TOTAL RECEIPTS NET
PROFILE
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
YEAR
MONTH PAY NON PAY TOTAL RECEIPTS NET
MONTHLY RETURN
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
YEAR
GLOBAL VOTE INCL
MONTH PAY NON PAY TOTAL RECEIPTS NET
VARIATION
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
YEAR
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Note: Profile remains unaltered for full year. Once profile completed, 12 copies should be made for
subsequent use as monthly returns. All entries to nearest complete £1,000. The reference to "Global
Vote" means the cost of increases in pay not provided for in the initial budget allocation.
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CERTIFICATE
I certify that the above Financial Report, Pages 1 to 12, is complete and accurate to the best of my
knowledge and belief and that the payments shown were made in accordance with approved rates
and procedures.
Signed: __________________________________________________
Principal on behalf of the Board of Management
Date: ___________________
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APPENDIX 3
Sample terms of reference for a Finance Committee - a subcommittee of the Board of Management in a Community and Comprehensive school
1. The Finance Committee will monitor the financial affairs of the school and make recommendations to the
Board as appropriate. This will involve the following:
•The Committee will ensure that there are adequate internal controls over all financial transactions
conducted by the school and that these are reviewed regularly. In particular, the Committee will establish and
keep under review the adequacy of the procedures for the following transaction streams and activities:
- purchasing and authorisation of invoices for payment
- making of payments
- receipt of income from Department and other sources
- payment of wages to teaching and non-teaching staff
- banking arrangements
- control of stock and assets
- tendering
- cheque signing arrangements
- cash handling
• The Committee will monitor the operation of all cash undertakings which may be authorised by the Board
from time to time to ensure that best practice obtains and make recommendations to the Board as necessary.
• The Committee will ensure that adequate accounting records and registers are maintained by the school.
Deficiencies and recommendations in this regard will be brought to the Board for its consideration and action
as appropriate.
• The Committee will consider and make a recommendation to the Board regarding the annual estimates of
school spending and funding and school budget prepared by the Principal. The Committee will also
consider and approve financial returns required by the Department and the Board.
• The Committee will review the financial information systems within the school to ensure that the Board
has adequate information upon which to make decisions and satisfy itself that the school finances are being
managed in a satisfactory manner and obligations to the Department and others (Revenue authorities etc.) are
being met on a timely basis. The Committee will consider audit reports on the operation of the school and
formulate recommendations for implementation by the Board and transmission to the Department.
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• The Committee will have access to all accounting records held by the school, original bank statements,
correspondence, invoices, supplier statements, wages records, assets registers etc. at all meetings of the
Committee.
2. The Principal will on the Committee's behalf present an abbreviated financial report to the Board at each
meeting outlining the financial position of the school and a short progress report concerning the funding
activities currently engaged in by the school. Any new proposal involving the raising of finance and/or
expenditures by the school would of course require the formal approval of the Board.
3. The Board will decide the size of the Committee, its tenure and membership. The Board may amend the
terms of reference of the Committee as it sees fit from time to time. The membership will comprise the
Principal and two others nominated by the Board.
4. The Committee will meet regularly sufficient to discharge its duties and contribute to the good management
of the school or as otherwise directed by the Board.
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APPENDIX 4
CIRCULAR 43/2006:
TAX CLEARANCE PROCEDURES PUBLIC SECTOR CONTRACTS
Notice to Government Departments and other public sector bodies concerned with awarding public sector contracts.
Contents Page
1. Introduction
2. Tax Clearance Procedures
3. Scope of Tax Clearance Procedures
4. Exclusion
5. Sub-contractors
6. Duration of Certificates
7. Application for Certificates
8. On-line verification facility
9. The Issue of Certificates
10. Other Issues
11. General Government Contracts Procedures
Appendix 1 – Contact Information
Appendix 2 – Section 1095 Taxes Consolidation Act
1. Introduction
1.1 The Minister for Finance has directed that the following revised procedures are to be
followed in the operation of the tax clearance scheme with respect to the award of public
sector contracts with effect from 1 January 2007. Department of Finance Circular 22/95 of
July 1995 is accordingly rescinded.
1.2 Copies of this Circular are available on the Department of Finance website
(www.finance.gov.ie).
1.3 A separate Circular 44/2006 sets out the tax clearance procedures in relation to the
payment of grants, subsidies and similar type payments by Government Departments and
other public sector bodies.
2. Tax Clearance Procedures
2.1 In the case of all public sector contracts of a value of €10,000 (inclusive of VAT) or
more within any 12-month period, the contractor (and agent as appropriate) will be required
to produce either a valid tax clearance certificate or a C2 certificate1.
2.2 As an alternative to producing a valid tax clearance certificate a contractor may
authorise the contracting authority to confirm electronically that he/she holds a valid tax
clearance certificate using the on-line verification facility on the Revenue Commissioners’
website www.revenue.ie . (See paragraph 8 for further details.)
2.3 It will not be necessary for a contractor to obtain a tax clearance certificate if he/she
holds a current C2 certificate. Sub-contractors who do not already hold a C2 certificate
should apply for a tax clearance certificate even where they are not legally required to
produce a C2 for the purpose of the contract.
2.4 The Revenue Commissioners will, on application, issue a tax clearance certificate if
satisfied that the conditions set out in section 1095 of the Taxes Consolidated Act, 1997 as
amended (copy at Appendix 2) are being met by the applicant.
3. Scope of Tax Clearance Procedures
3.1 The public sector includes all Government Departments and Offices, Local
Authorities, the Health Service Executive and other Health Agencies, Educational Bodies and
all State Bodies whether commercial or non-commercial (statutory or otherwise) and in
general all authorities (agencies/entities/bodies) who finance contracts out of public funds.
3.2 For convenience, the word contract is used in this circular but this should be
interpreted to cover situations where public sector bodies are buying, hiring or leasing goods,
1 A ‘C2 certificate’ is a certificate of authorisation issued by the Revenue Commissioners, in
accordance with the terms of section 531(11) of the Taxes Consolidation Act 1997, to qualifying subcontractors
carrying out construction, forestry or meat processing operations as specified in that
section. The certificate authorises a principal contractor to make arrangements to make payments to
such sub-contractors without deduction of tax. In the absence of a C2 certificate, the principal
contractor must deduct tax at the rate of 35% from payments to sub-contractors. Tenderers requiring
further information on C2 certificates should contact their Local Revenue District.
services or property or generally expending public monies including, for example, contracts
for cleaning or security, consultancies for management, legal or design services, purchases of
materials or commodities, leases of property, plant hire etc. It is not necessary that a contract
be the subject of formal documentation or a tendering process for the tax clearance
procedures to apply.
3.3 A contractor for the purposes of this circular includes any individual, partnership or
company, whether resident in Ireland or not, in receipt of payments of €10,000 (inclusive of
VAT) or more from a public sector body. (A tax clearance certificate is now issued to nonresidents
in situations where “statements of suitability” previously applied.)
3.4 Where a public sector body is making a payment to a third party, other than the
contractor, as a result of ‘invoice selling’, ‘factoring’, ‘discounting’,2 or for any other reason,
the contractor must first produce a valid tax clearance certificate to the public body.
3.5 Subject to the exclusion set out at paragraph 4, the procedures set out in paragraph 2
should be applied to all public sector contracts of a value of €10,000 (inclusive of VAT) or
more. It should be noted that individual contracts with any person or firm with a cumulative
value of €10,000 or more during any 12-month period are subject to the tax clearance
procedures. A standing arrangement with a supplier as a result of which purchases of a value
of €10,000 or more are made during any 12-month period is also within the scope of the
scheme. If any public sector body is in doubt as to whether the procedures should apply the
Department of Finance should be consulted as appropriate (see contact details in Appendix
1).
3.6 Tenders should be invited for public sector contracts in the normal way, but
advertisements and tender documentation should state that it will be a condition for the award
of a contract that a firm or individual must comply with the terms of this circular. Where an
agent is acting on behalf of a potential contractor both the agent and the contractor will be
required to comply with the terms of this circular.
3.7 Tenders or prices should be sought and assessed in the normal way. The tax clearance
requirements under this circular should be applied by the contracting authority only to the
person or firm submitting the successful tender. The requirements should not accordingly be
applied in the case of all tenderers for contracts.
4. Exclusion
4.1 Contracts awarded and payments made by public sector bodies to other public sector
bodies are excluded from the scope of these procedures.
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5. Sub-contractors
5.1 In the case of sub-contractors on any public sector contract of a value of €10,000
(inclusive of VAT) or more, the contracting authority should, when advertising the main
2 The original contractor cannot remove the requirement to produce a valid tax clearance
certificate by agreeing, in whatever manner, that any payment(s) be made to a third party.
No payment should be made by the Public
Sector body if the contractor does not produce a valid tax clearance certificate contract, state
that it will be a condition for the award of the contract that all sub-contractors employed on
the project must produce a tax reference number where payments exceed €650.
Records of tax reference numbers must be kept by the contractor and be available for
inspection where requested by the Revenue Commissioners. Where payments exceed €2,600
in any 12 month period the sub-contractor will be required to produce either a current tax
clearance certificate or a current C2 certificate. It should be made clear to sub-contractors
that payments under a contract are at all times conditional on compliance with these
requirements.
5.2 It will be the responsibility of the relevant contractor to ensure that any sub-contractor
employed by him complies with these requirements. In all cases contracting authorities must
ensure that contractors have complied with these requirements. Any failure to comply with
this requirement will affect a contractor’s prospects of obtaining future public contracts.
5.3 It should be emphasised in the case of sub-contractors in the construction,
forestry and meat processing industries that, in the absence of a C2 certificate, tax must
continue to be deducted at source at the rate of 35 per cent in accordance with Section
531 of the Taxes Consolidation Act, 1997 as amended, notwithstanding the fact that a
tax clearance certificate has been furnished under these arrangements.
6. Duration of Certificates
6.1 Successful applicants will be issued with a single tax clearance certificate valid for
contracts awarded by any public sector body. Normally, the tax clearance certificate will be
valid for 12 months.
6.2 Contracting authorities should take the necessary steps to ensure that contractors are
in possession of a valid appropriate certificate at all times. Accordingly renewed certificates
should be verified on-line in accordance with paragraph 8 or production of the new original
certificate should be sought when an existing certificate expires and the contractor or subcontractor
is still engaged on the contract. It should be made clear to contractors and to subcontractors
that payments under a contract are at all times conditional on the contractors
being in possession of a valid appropriate certificate.
7. Application for Certificates
7.1 Contractors, except for PAYE and Non-residents, should be advised that the
application form (TC1) for a tax clearance certificate should be completed on-line on the
Revenue Commissioner’s website – www.revenue.ie. To facilitate all concerned, contractors
should be encouraged to agree, on the on-line application form, to the on-line verification of
any certificate issued to them (see paragraph 8). Contractors who do not have access to the
internet may request an application form from their Local Revenue District.
7.2 Non-resident contractors cannot apply on-line for a tax clearance certificate but the
following procedures apply:
7.2.1 Non-resident contractors who are registered for Irish tax and who do not have
a permanent established place of business in the State should be advised to apply for
tax clearance to Dublin City Centre Revenue District, 9/15 Upper O’Connell Street,
Dublin 1.
7.2.2 Non-resident contractors who are registered for Irish tax and also have a
permanent established place of business in the State should be advised to apply for tax
clearance to the Revenue District in which the place of business is located.
89
7.2.3 Non-resident contractors who have neither an Irish tax registration nor a
permanent established place of business in the State [i.e. foreign traders] should be
advised to apply for tax clearance to Non-Residents Unit, Collector-General’s Office,
Sarsfield House, Francis Street, Limerick, fax 00353-61-401012 or e-mail
8. On-line verification facility
8.1 The Revenue Commissioners provide an on-line verification facility to confirm a
contractor’s tax cleared status. This allows contracting authorities to confirm electronically
that a person holds a tax clearance certificate. It also eliminates the need for a taxpayer to
produce the original tax clearance certificate.
8.2 The on-line verification facility can be found on Revenue’s website at
www.revenue.ie. The facility is secure and can only be accessed with the permission of the
contractor who holds the tax clearance certificate. The contractor gives permission to
confirm his/her tax cleared status by quoting the customer number and tax clearance
certificate number which appear on the certificate. This allows contracting authorities to
access the secure facility to confirm the position. The contracting authority can accept on-line
confirmation that a contractor is in possession of a tax clearance certificate and there is no
need for the contractor to produce the original certificate.
9. The Issue of Certificates
9.1 The issuing of tax clearance certificates is the responsibility of the Revenue
Commissioners. Successful applicants will be issued with a tax clearance certificate, valid
for contracts with any public sector body, if Revenue is satisfied that the applicant has met
the conditions set out in Section 1095 Taxes Consolidation Act, 1997 as amended (copy at
Appendix 2).
9.2 The contractor will retain his/her tax clearance certificate but, before awarding a
contract, each authority must either confirm the contractor’s tax clearance status through the
Revenue Commissioner’s website or see the original tax clearance certificate or an authorised
duplicate. A print-out of the website screen or a copy of the original certificate, as
appropriate, must be kept by the contracting authority for its own record. The Revenue
Commissioners will issue duplicate certificates to a contractor where this is considered
necessary and appropriate. On expiry, tax clearance certificates can be renewed on-line on
the Revenue Commissioners’ website at www.revenue.ie or by post.
9.3 In normal circumstances, the Revenue Commissioners will issue a tax clearance
certificate to applicants whose affairs are in order within six working days from the receipt of
the application for a certificate. In exceptional cases, e.g. where the taxpayer has not quoted
proper references or their tax affairs are not up to date, the process will take longer.
9.4 A successful tenderer should be given ten working days to produce the tax clearance
or C2 certificate. If they have not done so within that period, enquiries may be made in
respect of tax clearance certificates by the contracting authority concerned from the relevant
Local Revenue District as to the position. If there are bona fide reasons for giving the
tenderer an extension of the ten-day period, this extension may be allowed at the contracting
authority’s discretion in the light of information received from the Revenue Commissioners.
If not, a certificate should be sought from the person or firm that submitted the second most
suitable tender and the process repeated. The contract should be awarded to the most suitable
tenderer who can produce the appropriate certificate.
10. Other Issues
10.1 Should cases arise where only one tender is received and the firm involved cannot
produce the appropriate certificate, it may be necessary for the contracting authority
(i) to hold a new competition;
(ii) if (i) is not possible, to exert pressure on the firm involved to make
arrangements with the Revenue Commissioners to clear tax arrears before the
contract is awarded: or
(iii) to postpone the awarding of the contract.
90
10.2 A contract should not be awarded to any firm which cannot produce a tax clearance
certificate except as a last resort. In such a case, the advance approval of the Department of
Finance must be obtained.
10.3 A valid tax clearance or C2 certificate is not required to be produced where, under a
Notice of Attachment issued under section 1002 Taxes Consolidation Act, 1997, payment is
due to the Revenue Commissioners instead of to the contractor.
11. General Government Contracts Procedures
11.1 In addition to the tax clearance procedures set out in this circular, the procedures set
down in ‘Public Procurement Guidelines - Competitive Process’ by the National Public
Procurement Policy Unit of the Department of Finance (see www.etenders.gov.ie) should be
followed by the bodies which it covers.
D. McNally
Second Secretary
21 December 2006
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Appendix 1 – Contact Information
Contact Information
(i) Tax clearance application forms are available on Revenue’s website www.revenue.ie.
Further information in relation to C2 certificates can also be found on that site. Tax
clearance certificates are issued by the relevant local Revenue District. The contact
addresses and telephone numbers are available on the Revenue Website at
www.revenue.ie and are also available in the State Directory Section of the Eircom
phonebook. Forms and certificates for use by non-resident applicants are issued in
accordance with paragraph 7.2 of this circular which also contains the contact details
for non-resident contractors.
(ii) Implementation and operational queries in relation to tax clearance governed by this
circular should be directed to the local Revenue District or in the case of non
residents, the procedures set out in paragraph 7.2 of this circular should be followed.
As above at (i), the contact addresses and telephone numbers are available on the
Revenue Website at www.revenue.ie and are also available in the State Directory
section of the Eircom phonebook.
(iii) Tenderers requiring further information on C2 certificates should contact their local
Revenue District. As above at (i) the contact addresses and telephone numbers are
available on the Revenue Website at www.revenue.ie and are also available in the
State Directory section of the Eircom phonebook.
(iv) Policy queries in relation to the tax clearance procedures covered by this circular
should be directed to Tax Clearance Section, Department of Finance, Merrion Street,
Dublin 2, Tel: (01) 6767571 Ext: 5597.
Appendix 2 – Section 1095 Taxes Consolidation Act
Taxes Consolidation Act, 1997. [No. 39.]
1095. Tax clearance certificates: general scheme.
(1) In this section―
‘the Acts’ means—
(a) the Tax Acts,
(b) the Capital Gains Tax Acts, and
(c) the Value-Added Tax Act, 1972, and the enactments amending or
extending that Act,
and any instruments made thereunder;
‘licence’ has the same meaning as in section 1094;
‘tax clearance certificate’ shall be construed in accordance with subsection (3).
(2) The provisions of this section shall apply in relation to every application by a
person to the Collector-General for a tax clearance certificate other than an
application for such a certificate made―
(a) in relation to a licence, or
(b) pursuant to the requirements of ―
(i) the Standards in Public Office Act 2001, or
(ii) Regulation (6) of the Criminal Justice (Legal Aid) (Tax Clearance
Certificate) Regulations 1999 (S.I. No. 135 of 1999).
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(3) Subject to this section, where a person who is in compliance with the
obligations imposed on the person by the Acts in relation to―
(a) the payment or remittance of any taxes, interest or penalties required to be
paid or remitted under the Acts, and
(b) the delivery of any returns to be made under the Acts,
applies to the Collector-General in that behalf the Collector-General shall issue to
the person a certificate (in this section referred to as a ‘tax clearance certificate’)
stating that the person is in compliance with those obligations.
(4) A tax clearance certificate shall not be issued to a person unless―
(a) that person and, in respect of the period of that person’s membership, any
partnership of which that person is or was a partner,
(b) in a case where that person is a partnership, each partner, and
(c) in a case where that person is a company, each person who is either the
beneficial owner of, or able directly or indirectly to control, more than 50
per cent of the ordinary share capital of the company,
is in compliance with the obligations imposed on the person and each other person
(including any partnership) by the Acts in relation to the matters specified in
paragraph (a) and (b) of subsection (3).
(5) Where a person who applies for a tax clearance certificate in accordance with
subsection (3) (in this section referred to as ‘the first- mentioned person’) carries
on a business activity which was previously carried on by, or was previously
carried on as part of a business activity by, another person (in this section referred
to as ‘the second-mentioned person’) and—
(a) the second-mentioned person is a company connected (within the meaning
of section 10 as it applies for the purposes of the Tax Acts) with the first mentioned
person or would have been such a company but for the fact that
the company has been wound up or dissolved without being wound up,
(b) the second-mentioned person is a company and the first-mentioned person
is a partnership in which—
(i) a partner is or was able, or
(ii) where more than one partner is a shareholder, those partners together
are or were able,
directly or indirectly, whether with or without a connected person or
connected persons (within the meaning of section 10 as it applies for the
purposes of the Tax Acts), to control more than 50 per cent of the ordinary
share capital of the company, or
(c) the second-mentioned person is a partnership and the first-mentioned
person is a company in which—
(i) a partner is or was able, or
(ii) where more than one partner is a shareholder, those partners together
are or were able,
directly or indirectly, whether with or without a connected person or
connected persons (within the meaning of section 10 as it applies for the
purposes of the Tax Acts), to control more than 50 per cent of the ordinary
share capital of the company,
then, a tax clearance certificate shall not be issued by the Collector-General under
subsection (3) to the first-mentioned person unless, in relation to that business
activity, the second-mentioned person is in compliance with the obligations
imposed on that person by the Acts in relation to the matters specified in
paragraphs (a) and (b) of subsection (3).
(6) Subsections (5) to (9) of section 1094 shall apply to an application for a tax
clearance certificate under this section as they apply to an application for a tax
clearance certificate under that section.
93
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APPENDIX 5
Guidance Note Boards of Management
Relevant Contracts Tax/Value Added Tax
Boards of Management can be involved in a range of activities including: Construction Projects,
Summer Works, Emergency Works, Major Devolved Projects, Additional Accommodation
Schemes as well as day to day repairs that bring them within the scope of Relevant Contracts
Tax (RCT) and, as a consequence, Value Added Tax (VAT).
It is important that boards are aware of and understand their obligations in relation to these
taxes. This note sets out to give general guidance to boards on RCT, how it can apply to
contracts entered into by the board, how RCT operates and why VAT must be accounted for
by the board.
Revised August 2016
Guidance Note Boards of Management -Relevant Contracts Tax/Value Added Tax
95
Appendix 6
Annual Declaration of Interests to the Board of Management for
persons involved in the Purchasing/Procurement of Goods/Services
Please complete in BLOCK CAPITALS
1. You should state any interest held, by you, your spouse or civil partner, a child of yours, or a
child of your spouse or civil partner, or relative, which could materially influence you in relation
to the performance of the position mentioned above.
Signed: __________________________ Date: _____________________
2. Statement of Nil Interests
I hereby state that in respect of the period covered by this declaration, there are no interests of my
own, of a spouse or civil partner or a child of mine or a child of a spouse or civil partner, or
relative, which could materially influence me in relation to the performance of the position
mentioned above.
Signed: __________________________ Date: _____________________
* Please note that if a change in circumstances occurs during the period covered by this
declaration a new declaration should be completed.
Name:
Position:
Period covered by this
Statement: (i.e. 1 January to 31 December
or part thereof):
Name of Person Relationship to You Details of Interest
96
APPENDIX 7
An Roinn Oideachais Department of Education
agus Eolaíochta and Science
Brainse an Iarbhunoideachais Post-Primary Branch
Bóthar Phort Laoise Portlaoise Road
Tulach Mhór Tullamore
Co. Uíbh Fhailí Co Offaly
Freagra a sheoladh go dti Fón (Telephone) (0506)21363
Address reply to Fax (0506) 22970/41052
TAG. (Ref.)
DO THAG (Your Ref.)
An Rúnaí
The Secretary
Board of Management
Community & Comprehensive School
named in the address.
Circular Letter No. CC 2/99
PAYMENT OF TRAVELLING AND SUBSISTENCE ALLOWANCES
I am directed by the Minister for Education and Science to refer to Circular Letter CC13/98 concerning the
regulations governing the payment of Travel and Subsistence Allowances. The application of the Circular has
given rise to a large number of queries, which have been the subject of discussion with the ACS. The
regulations have now been revised (Appendix 1 to this Circular) and become effective from 1 August, 1999.
The revised regulations apply to domestic travel only. The prior written approval of the Minister will continue
to be required for any expenditure from school funds in respect of visits abroad.
Expenditure on travel and subsistence should be strictly appraised and monitored. It is the duty of Principals
and Boards of Management to ensure that only essential travel is undertaken and that every effort is made to
keep expenditure to a minimum.
In addition, I am also to convey sanction for the payment of revised rates of travel and subsistence as set out
in Appendix 2 to this Circular.
Edward Ward
Assistant Principal Officer
23 July 1999
97
Payment of Travelling and Subsistence Allowances
The Board of Management may pay travel and subsistence allowances in accordance with regulations and at rates
approved from time to time by the Department of Education & Skills in respect of the categories of personnel outlined
below. The conditions governing such payments and the procedures to be applied are also set out in this Appendix.
1. Categories of Personnel
The categories of personnel to whom travel and subsistence may be paid are as follows:
• Members of a Board of Management may be paid expenses at the normal rate of travelling and subsistence for journeys
necessarily incurred in connection with attendance at Board Meetings and for any other journeys necessarily undertaken in
the performance of their duties as board members (e.g. serving on Selection Boards).
• The Principal of a Community or Comprehensive School when for good and sufficient reasons he/she is engaged in
carrying out school business, either in his/her capacity as Principal or as Secretary of the Board of Management, he/she
may be paid expenses at the normal rate of travelling and subsistence. The Principal shall not be entitled to travel or
subsistence allowances for attendance at Board of Management meetings and/or for attending the school in the normal way.
• Members of A.C.C.S. (Association of Community & Comprehensive Schools); A.P.V.C. (Association of Principals and
Vice Principals of Community and Comprehensive Schools) and N.A.P.D. (National Association of Principals and Deputy
Principals), as appropriate may be paid expenses at the normal rate of travelling and subsistence in respect of attendance
at annual conferences and performance of duties as may be required throughout the year on behalf of the A.C.C.S.,
A.P.V.C. and N.A.P.D. Executives (e.g. meetings with the Department). Boards may also provide for a maximum of three
regional meetings per year for members of the A.C.C.S.; A.P.V.C. and N.A.P.D., as appropriate. A maximum of two
overnight allowances is allowable for annual conferences.
• Teachers employed in Community & Comprehensive Schools may be paid expenses at the normal rate of travelling and
subsistence for school business approved by the Principal and Board of Management (e.g. supervising work Experience
locations).
• Non-Teaching Employees of a Board of Management for journeys necessarily undertaken by them in the performance of
duties subject to the prior approval of the Principal/Secretary of Board of Management
98
2. Department Inspectors: The terms of this document do not apply to Department Inspectors who serve on Boards of
Management and/or Selection Boards. They will continue to claim expenses directly from the
Department.
3. Verification of Claims: The Board of Management shall determine the types of school business or other official business
for which expenses may be paid to the categories set out in paragraph 1 above. In determining the
type of school business referred to, the Board of Management should ensure that the business is
substantive and essential to the operation of the school e.g. attendance at commercial promotions
would not normally be considered to be substantive and essential. The Board of Management shall
exercise strict control and supervision over these matters in the context of the following
regulations. In particular, each claim for expenses must be verified before payment is made. The
Principal/Secretary must verify each claim except where he/she is the claimant when the Board
Chairperson must verify the claim. Employees of the Board must have prior approval from the
Principal/Secretary before incurring expenses for which they intend to make a claim.
4. General Regulations and Conditions: (a) Headquarters for the purpose of these regulations shall be the school. Except in the case
of board members entitled to travelling and subsistence for journeys necessarily incurred
in connection with attendance at Board of Management meetings, travelling expenses will
not be paid in respect of any portion of a journey which covers all or part of a person's
usual route between home and headquarters.
(b) Regulations governing travel and subsistence claims arising from Department sponsored
in-service courses are set out separately. Where travel arises in relation to other in-service
for teachers, the travelling allowance should be calculated by applying the public service
transport rate or the reduced rate of mileage, as appropriate. The reduced rate of mileage
is outlined in Appendix 2.
(c) Where a person proceeds on an official journey direct from home or returns home direct,
the travelling allowance payable will be calculated by reference to the distance from home
or the school/headquarters whichever is the lesser.
(d) The mileage year for purposes of payment of motor mileage rates reckons from the date
that private transport was first used on official business.
(e) Travel should be by the shortest practicable route(s) and by means of public transport
where this is conveniently available. Where a private car is used, calculation of motor
mileage allowance is based on the cubic capacity of the vehicle as reckoned for taxation
purposes.
(f) In the case of a person who uses his/her own car, where public transport could have been
used, the amount to be allowed for the person's own car in respect of mileage allowance
must not exceed the cost of public transport. An officer will be authorised to use private
transport for reasons connected with school business only in the following circumstances
where
(i) no suitable public transport (i.e. train or bus) is available.
(ii) public transport is suitable only at equal or greater expense
99
iii) the use of public transport would result in the loss of official time which it is necessary to avoid.
(g) Where more than one person is travelling to the same meeting, arrangements should be made to avoid the
unnecessary duplication of the use of more than one car.
(h) Taxis or cars should only be hired when no suitable public transport is available. Vouchers should be supplied
with all such claims.
(i) The subsistence allowance payable is not intended to meet the whole cost of subsistence when absent from
home and headquarters and is not intended to be a source of emolument or profit.
(j) Subsistence allowance is not payable for an absence at any place within 8 km of the school or a person's
home/normal place of residence. Subject to the foregoing, a day allowance is payable in respect of an
absence from home or school of 5 hours or more. Time spent at school/headquarters or on journeys from
home to headquarters or vice versa will not reckon towards the qualifying period of 5 hours.
(k) A night allowance is not payable for an absence at a place within 100 km of a person's home or
school/headquarters. The night allowance covers a period up to 24 hours from the time of departure as well as
any further period not exceeding 5 hours. Subject to the foregoing, where an absence includes one or more
nights, a day allowance will be paid only if the last period of 24 hours is exceeded by 5 or more hours.
(l) Travel and subsistence claims should be submitted immediately and certainly within one month of the journey
having been made.
(m) Claims may be allowed only to the extent that they can be met within the school's approved non-pay
allocation and the Department reserves the right to place a cash limit on such allowances for any financial year.
(n) Deductions to be made from the subsistence rate to take account of meals provided to an officer at no cost to
him/herself, are as follows:-
• where lunch or dinner is provided, a five hour rate should be deducted;
• where both lunch and dinner is provided, a ten hour rate should be deducted;
• where breakfast is provided, half the appropriate five hour rate should be deducted.
(o) Principal, members of the Board and employees of the Board who are required to use his/her car for official
business will require authorisation to do so. Each person so authorised must sign the undertaking provided in
Appendix 3 of this Circular.
(p) Principal and employees of the Board who are required to pay higher premiums to effect insurance cover for
their own cars because they (a) provide transport for pupils in certain specified circumstances defined by the
Board or (b) otherwise make their cars available for such use, may be recouped the extra costs involved on
production of the necessary receipts.
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5. Procedure
(a) Claims for travel and subsistence allowances should be made to the Board of
Management on the revised claim form attached to this Circular.
(b) All claims should show:
• the purpose of the journey (e.g. Board meeting, Annual Conference, etc.)
• the mode of transport used
• if private transport used, the capacity of the engine in c.c.’s and the total
mileage travelled
• the actual date(s) and times of departure from and return to school/claimant's
residence.
(c) The Board of Management shall check the claim and satisfy itself that
(i) the journey was duly approved
(ii) the claim is not a duplicate claim
(iii) where a private car was used, there was no reasonable alternative
(see paragraph 4(e) and 4(f) above);
(iv) the mileage claimed (where applicable) is correct;
(vi) a claim is not submitted to another body in respect of the same journey;
(vii) allowances are paid at the correct rate (taking into account the cumulative
mileage position) and that any other travel allowances paid out to applicants
from other sources, e.g. Department, V.E.C., etc. would be properly checked
out to arrive at the correct mileage rate payable in each case.
(vi) appropriate expenses are authorised in accordance with the provisions of this
document.
(d) The expenses in question shall be charged to the School Fund or other activity as
appropriate.
(e) Separate estimates of such expenditure shall be included in the annual estimates furnished
to the Department.
(f) All such expenditure shall be clearly identified in the school's financial records and in the
financial report submitted to the Department.
(g) The authorised original claims shall be retained by the Board and be available for
inspection.
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6. Rates
The current rates of travel and subsistence allowances as outlined in Circular 0040/2017
are set out below
Rates per kilometre affective from 1st April 2017
Reduced Motor Travel Rates per kilometre
Engine Capacity up to 1200cc
Engine Capacity 1201cc to 1500cc
Engine Capacity 1501cc and over
16.59 cent
17.63 cent
18.97 cent
Distance Bands Engine
Capacity up
to 1200cc
Engine
Capacity
1201cc to
1500cc
Engine Capacity
1501cc and over
Band 1
0 - 1,500km
37.95 cent
39.86 cent
44.79 cent
Band 2
1,501 – 5,500 km
70.00 cent
73.21 cent
83.53 cent
Band 3
5,501 – 25,000 km
27.55 cent
29.03 cent
32.21 cent
Band 4
25,001 km and over
21.36 cent
22.23 cent
25.85 cent
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Standard Domestic Subsistence rates effective from 1st April 2017
Vouched Accommodation (VA) Domestic Subsistence Rates (for use in Dublin only)
Vouched Accommodation (VA) Rate
Accommodation Meals
VA Rate
Vouched cost of accommodation up to €133.73
Plus
€33.61
Overnight Rates
Normal Rate
Reduced Rate
Detention Rate
€133.73
€120.36
€66.87
Day Rates
10 hours or more
5 hours or less than 10 hours
€33.61
€14.01
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APPENDIX 8
Indemnity Declaration Form for use of personal motor vehicle on official
school business authorised by the Board of Management (Circular 0017/2016)
To be completed by Teaching staff, Non-Teaching staff, Board of Management Members and other
persons conducting official school business on behalf of the Board of Management.
I acknowledge that the authority given to me by the Board of Management of________________________
School, to use my own motor vehicle (details of nominated vehicle___________________) on official school
business, is subject to any relevant regulations or conditions in force from time to time and, in particular, to the
condition that it is insured, and will continue to be insured, by me for the purpose of the Road Traffic Act 1961.
I have duly informed my conventional motor insurer of such business use and this reflected in my motor
insurance policy.
It is at present insured with ___________________________________ and I undertake to notify my School’s
Principal/ Board of Management of any change.
I am aware that the Board of Management of_____________________ School, the Department of Education
and Skills, nor the State, will accept no liability for any loss or damage resulting from the use of my motor
vehicle on official school business, including professional development.
I further confirm that I am not prohibited from driving due to any legal constraints imposed by the judicial
system.
Signed: _____________________________________
Position: _____________________________________
Date: _____________________________________
*This completed Indemnity Declaration Form should be returned to the Board of Management
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APPENDIX 9
Travel & Subsistence Expenses Claim Form
Community & Comprehensive Schools
(1) NAME_______________________________________________________________________________________
HOME ADRESS_______________________________________________________________________________
(2) DETAILS OF CAR (if used) ENGINE C.C.__________ INSURANCE CO._____________________________
(3) SUMMARY OF CLAIM
DATE JOURNEY TIME OF Mode
KM's Rate per
Cost SUBSISTENCE
Purpose From To DEP. RET. of
Transport KM (rate)
* Where subsistence is claimed exact time of departure & return must be shown
TOTAL PAYMENT OF CLAIM
(4) DECLARATION BY CLAIMANT
I declare that: (a) The subsistence and other allowances that I claim are correct and in accordance with regulations (b) The expenses were actually and necessarily incurred by me in relation to school business (c) I have not claimed, nor will I claim from any Government Department, nor from any other source, the expenses
incurred above. (d) The car (details above) is owned and maintained by me and is, and will continue to be, insured by me for the purposes
of the Road Traffic Acts and I will advise the Board of Management of any change to the insurance cover. (e) The information given by me is true in all respects
(f) My accumulative kilometres to date for which I have been paid travelling expenses (including the kilometres claimed herein and from other public bodies) during the current travel year is_____________.
SIGNATURE (of claimant) __________________________ POST __________________________
DATE ___________________
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(5) APPROVAL OF CLAIM
I certify that: (a) The particulars furnished are correct and in accordance with relevant regulations. (b) The journeys were authorised and take due account of the need to reduce travelling to a minimum consistent with
efficiency. (c) This claim is to be charged to
SIGNATURE (Principal / Chairperson)
DATE ___________________
FOR OFFICE USE:
AMOUNT PAID €
KILOMETRES TO DATE DATE:
105
Appendix 10
Community and Comprehensive School
CONDITIONS SPECIFIED BY THE BOARD OF MANAGEMENT GOVERNING THE USE OF COMMUNITY SCHOOL FACILITIES BY COMMUNITY ORGANISATIONS AND OTHER OUTSIDE BODIES
1. No loss must accrue to the Board of Management and/or the Department of Education
& Skills from the Organisation/Body’s use of School’s facilities.
2. An agreed deposit to be lodged as a token of the responsibility of the organisation
names below.
3. A fee is payable for the use of school facilities. These charges are determined from time
to time by the Board of Management.
4. Groups using school facilities are required to abide by signs on display and to adhere
to school rules regarding no smoking and other health and safety requirements.
5. Requests made by the Board representative on duty during meeting/activity times are
to be complied with promptly and in full.
6. School property is to be vacated at the appointed times.
7. The Principal and Board of Management will decide the limitation of numbers at any
such meetings.
8. Notice of meeting/event to be given in writing at least one week in advance.
9. Meeting/activities can be held only at times sanctioned by the Principal.
10. Comprehensive insurance cover must be effected by the organisation and must
indemnify the Board of Management, the Principal and the Minister for Education & Skills
from any liability arising from the Organisation/body’s presence on school property.
11. As a condition of hire, the school is authorised to make any enquiries it deems
necessary with the Organisation/body’s insurance company.
12. The Organisation/body is responsible for ensuring that all members using school
facilities are aware of these conditions.
Approved by the Board of Management (date) .
106
Community and Comprehensive School
APPLICATION FOR USE OF SCHOOL ROOM/FACILITIES.
1. ORGANISATION DETAILS
Name of Association/Group:
Address:
Tel no:
Contact name and address:
Tel no:
2. FACILITIES REQUIRED
Facilities/room required:
Purpose:
Date/s required: Time/s:
Name and address of person who will be in charge:
3. INSURANCE DETAILS
Name and address of insurance company:
Policy number:
Expiry date of policy:
4. DECLARATION/AUTHORISATION TO BE SIGNED ON BEHALF OF
ORGANISATION/BODY
I/We agree to the conditions governing the use of School
Property as specified on the form attached. I authorise the School to make such enquiries,
as it deems necessary in connection with this application.
Signed: Date:
107
5. APPROVAL OF APPLICATION
Use of school facilities sanctioned (dates and times):
The original insurance certificate has been inspected and a copy has been retained for
School records.
A copy of the approved application has been given to the Applicant
together with a copy of the conditions approved by the Board of
Management in relation to the use of School property by outside
bodies.
SIGNED:
PRINCIPAL
DATE:
108
Appendix 11
Specimen Auditor Report for the accounts of Community and Comprehensive Schools
Audit Report to the members of the Board of Management
of Community School
We have audited the accounts set out on pages - to - in accordance with Auditing Standards and
have obtained all the information and explanations we considered necessary.
In our opinion, proper books of account have been kept by the Board of Management and the
accounts, which are in agreement therewith, give a true and fair view of the state of affairs of the
school at (insert date of period end) and of its results for the year then ended.
In our opinion, the accounts have been prepared in accordance with the First and Second
Schedules of the Model Lease for Community Schools (or alternatively the lease actually executed
in the case of the school in question) and the Administrative and Financial Governance Manual for
Community and Comprehensive Schools issued by the Department of Education and Skills.
Date:-
Accountants
and Registered Auditors
109
Appendix 12
Notification Form for completion by schools in relation to actions, claims or
demands relating to the State Indemnity (excluding personal injuries and third party property damage)
This Notification Form must be completed in the first instance by the Board of Management and then submitted to the ACCS. The ACCS will then submit this Form to the Department together with its comments on same.
1. School Details
School Name and Address:
Contact Person(s):
School Roll No.:
Contact Telephone No.:
2. Person(s) to whom the application to avail of State Indemnity relates to
3. Rationale for seeking to avail of State Indemnity
(Please outline the reason(s) why you wish to avail of State Indemnity, and believe it to be appropriate)
4. Information on the relevant policy/procedures/legislation at issue
5. Details of the background to the specific issue arising
110
6. Relevant Dates
(a) The date the School Principal first became aware of the issue:
(b)The date the Board of Management first became aware of the issue:
7. The steps taken by the Board of Management to resolve the issue
8. Any other information which is considered to be relevant by the school to the application to
avail of the State Indemnity
111
Declaration (to be completed by the school) I I confirm that all information provided on this form is accurate to the best of my knowledge
I acknowledge that I have enclosed all relevant documentation in relation to the application to avail of State
Indemnity
I accept that failure to provide complete information in a timely manner may affect the application to
avail of the State Indemnity and operation of same.
Name (Block Capitals)
Signature:
Status:
Data Protection
The Department of Education and Skills will treat all personal data you provide on this form as confidential and will use it solely for the purpose intended.
The information will only be disclosed as permitted by law or for the purposes listed in the Departments registration with the Data Protection Commissioner - REF 10764/A
If the information you have provided is to be used for purposes other than outlined in the Departments registration with the DPC your permission will be sought
112
For completion by ACCS and onward submission to the Department
(a) Date application to avail of the State Indemnity was received by ACCS
(b) ACCS comments on the school’s application to avail of the State Indemnity
Name (Block
Capitals)
Signature:
Date:
113
Appendix 13
Procedures for processing actions, claims or demands under the State Indemnity that do not come
within the ambit of the State Claims Agency
1. There are several types of cases which do not come within the ambit of the State Claims Agency and
which might fall within the State Indemnity, including but not limited to, the following: –
Workplace relations cases e.g. employment law, grievance/disciplinary procedures/cases, harassment
cases, equality cases.
Child protection cases
2. In order to avail of the State indemnity, the Board of Management must firstly inform the ACCS in
writing of their intention to do so within 10 working days of becoming aware of the issue arising.
The ACCS must inform the Department in writing and preferably by electronic means of the Board’s
intention to avail of the State Indemnity within 5 working days of having been informed by the Board
of the issue arising and of any comments by the ACCS on same.
In relation to the above guidelines it is acknowledged that it may not be possible to adhere to these
timelines where legal advice is being sought by the Board of Management in accordance with Child
Protection procedures. In such scenarios the Notification Form for seeking to avail of the State
Indemnity must be submitted at the earliest possible opportunity.
In all cases, the Schools Financial Section (Athlone) [email protected] will be the first
point of contact for ACCS in relation to applications seeking to avail of the State Indemnity.
3. The application seeking to avail of the State indemnity shall in all cases include the following
information:
a. Information on the relevant policy/procedures/legislation at issue in the case
b. Details of the background to the specific issue arising (including the steps taken by the Board
of Management to resolve the issue )
c. Copies of all relevant documentation in relation to the application to avail of the State
Indemnity
d. Any other information which is considered to be relevant by the school to the application to
avail of the State Indemnity.
114
4. The Board of Management of the school will be advised of the outcome of its application to avail of the
State indemnity via the ACCS.
5. It is a condition of the indemnity that, should it be granted in any individual case;
(a) that the Department* must be informed prior to any costs being incurred and
(b) the Board of Management commits to keep the Department* informed in advance of key milestones
within the process concerned and inform the Department* of significant individual items of
expenditure.
*using e-mail address [email protected] for Schools Financial Section in DES Offices, Athlone.
115
Appendix 14 State Claims Agency
Personal injuries and third party property damage risks and claims (State Claims Agency)
(a) State indemnity for personal injury and third party property damage is set
out in the National Treasury Management Agency (Amendment) Act, 2000
where the management of personal injury and third party property damage risks
and claims associated with Community and Comprehensive Schools,
was delegated to the National Treasury Management Agency
(NTMA). When performing these functions, the NTMA is known as
the State Claims Agency (SCA).
(b) State indemnity extends to the Boards of Management of Community and
Comprehensive Schools, their servants and/or agents in respect of any claims
for personal injury and/or third-party property damage, arising from the negligence
of Community and Comprehensive Schools, their servants and/or agents. This
indemnity extends to cover only the negligence of the Community and
Comprehensive Schools, their servants and/or agents, and does not extend to
indemnify any third party, its servants and/or agents. Servants and/or agents
are persons who perform tasks on behalf of Community and Comprehensive
Schools and includes; all staff members, ancillary staff, volunteers etc.
Therefore, Community and Comprehensive Schools do not purchase insurance for
personal injury
and third party property damage and as such do not have to bear associated premium
costs.
Indemnity works on a pay as you go basis.
(c) All costs associated with personal injury and third party property damage
claims will be paid directly from the Department of Education and Skills
budget through a reimbursement system
operated by the SCA.
(d) The key principles of State indemnity liabilities as delegated to the SCA are
as follows:
i. The limit of indemnity is unlimited in amount.
ii. State indemnity only applies in instances where a Community and Comprehensive
School are negligent.
iii. State indemnity is not like conventional insurance; it is enshrined in legislation
and therefore will not have a policy number or an expiry date and there is no
requirement to name indemnified parties.
iv A State indemnity confirmation statement is issued as proof of State indemnity
(personal injury and third party property damage risks) in lieu of an insurance policy.
(e) Where the school, its servants and/or agents, are negligent, State indemnity provides
protection for possible damage or loss associated with the following:
i Injury/loss to school staff (teaching and non-teaching): This refers to bodily
116
injury sustained (which includes death, illness, injury or disease) to an employee
of your school. Employees who sustain such a personal injury as a result of the
negligence of your school may make a claim for compensation. This type of
event and associated losses/damage would typically be covered under a
conventional insurer’s employer’s liability insurance policy.
ii. Injury/loss to a member of the public: This refers to bodily injury sustained
(which includes death, illness, injury or disease) to a member of the public.
Members of the public include visitors, students, parents, contractors etc.
Members of the public who sustain a personal injury as a result of the
negligence of your school may make a claim for compensation. This
type of event and associated losses/damage would typically be covered under
a conventional public liability insurance policy.
iii. Third Party Property Damage Loss: This refers to physical damage sustained
to the property of a third party or loss of a third parties material property. Property
includes buildings, contents, vehicles and personal property. Third parties
who suffer damage or loss of their property as a result of the negligence of your
school may make a claim for compensation. This type of event and
associated losses/damage would typically be covered by a conventional insurer
as part of a public liability policy or property policy.
Confirmation of Indemnity/Insurance cover for Personal Injury and Third Party Property Damage
liabilities
(f) Occasionally Community and Comprehensive Schools may be required to provide
confirmation of ‘insurance cover’. State Indemnity Confirmation Statements for personal
injury and third party property damage risks are issued as proof of State indemnity in
lieu of an insurance policy. Please refer to the School Management Section
of the ACCS website for current versions of State Indemnity Confirmation Statements.
(g) The State Indemnity Confirmation Statement briefly sets out the scope of State
Indemnity. The Confirmation Statement is not subject to change unless there is a
change in legislation; therefore there is no requirement to re-issue the
Confirmation Statement on an annual basis. The SCA do not amend this
Statement to include third party names.
Work Experience
(h) Work experience placements which are approved by the Board of Management are
State indemnified.
(i) State indemnity only applies in instances where a Community and Comprehensive
School are negligent. Therefore, it is important that Community and Comprehensive
School’s ensure that Host Employers have adequate insurances in place to cover
potential losses associated with their negligence.
.
(j) The general duty of care which Schools owe to their students extends to the
arranging of work experience placements and Schools have a responsibility to
ensure that reasonable steps are taken to ensure the safety of its students while on
work experience.
117
Placements should be risk assessed to ensure that the placement(s) and the associated
activities are suitable for the student in question.
(k) Host Employers may request Community and Comprehensive Schools to provide
proof of State indemnity. State Indemnity Confirmation Statements are issued as proof
of State indemnity in lieu of an insurance policy.
(l) Please refer to the School Management Section of the ACCS website for further
guidance on work experience current versions of State indemnity confirmation
statements.
Accident reporting
(m) Under the National Treasury Management Agency (Amendment) Act, 2000,
Community and Comprehensive Schools have a statutory duty to report all accidents
relating to school activities to the SCA within a reasonable period of time. This
includes all accidents involving staff, students, visitors and others.
(n) Accident details should be recorded on an Accident Report Form.
Page 223 of Part 2 of the ‘Guidelines on Managing Safety and Health in Post-Primary
Schools’ contain an accident report form template (see link below). All completed accident report
forms and related correspondence (e.g. witness statements, photographs) should be forwarded
to the Enterprise Risk Management Section of the SCA at the details below or can be
emailed to [email protected]:
Enterprise Risk Management Section,
State Claims Agency,
Treasury Building,
Grand Canal Street,
Dublin 2.
http://www.hsa.ie/eng/Publications_and_Forms/Publications/Education/Guidelines_on_Managing_Safety_an
d_Health_in_Post_Primary_Schools.pdf
(o) Schools also have a statutory duty to report the following types of accidents to the
Health and Safety Authority (HSA):
i. the death of any employed or self-employed person, which was caused by an accident
during the course of their work.
ii. an injury sustained in the course of their employment, which prevents any employed
or self-employed person from performing the normal duties of their work for more than
three calendar days, not including the date of the accident. Calendar days include
Saturdays and Sundays (e.g. if an employee, who is injured on Wednesday, and does
not normally work on Saturdays, Sundays and bank holidays, returns to work the
following Monday, the accident is reportable).
iii. a death or an injury that requires treatment by a registered medical practitioner,
which does not occur while a person is at work, (e.g. a pupil during class) but is
related to either a work activity or their place of work. A road traffic accident
118
that meets the criteria (i) and (ii) above, excluding an accident that occurs while
a person is commuting either to or from work.
iv. road traffic accident that meets the criterion (iii) above as a result of construction
work on or adjacent to a public road.
v If the pupil is injured as a result of a work-related activity and requires medical
treatment by a registered medical practitioner this is reportable to the Health and
Safety Authority. For example, if a pupil injures him/herself whilst working with a
mallet and chisel during wood working class and requires treatment by a registered
medical practitioner, this is reportable. However, if a pupil trips in the school yard
and is injured, this is not reportable. If a pupil trips during PE class and requires
treatment by a registered medical practitioner, this is reportable to the Authority.
School trips/tours are considered to be a work activity of the school.
(p) Accidents can be reported to the HSA online using the link below:
https://webapps.hsa.ie/CIRW/index.php
(q) When accidents occur due to damaged equipment or furniture, these should be withdrawn
immediately from usage and retained for future reference. If the cause of an accident
involves footpaths, doors, windows etc. appropriate evidence should be secured i.e.
photograph and retained. Remedial action should be taken to prevent a recurrence.
(r) Please refer to the ‘Guidelines on Managing Safety and Health in Post-Primary Schools’
for further guidance on accident reporting.
(s) Cars are parked in school car parks entirely at owners risk. Signs should be displayed to
this effect
Risk Management Services provided by the SCA
The SCA provide a risk management service to Community and Comprehensive Schools. If a
Community and Comprehensive School is uncertain as to whether State indemnity applies or
risk management guidance is required, please contact the Enterprise Risk Management
Section at the details below:
Email: [email protected] Phone 01 2384900
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Personal Injuries and Third Party Property Damage Claims Management
1. Claims brought against Community and Comprehensive Schools which are associated with personal
injury and third party property damage are managed by the SCA. Please see the chart below which
outlines the steps to follow if you receive any correspondence (e.g. Solicitors’ letter, injuries board
application) associated with personal injury or third party property damage claims.
School receives Solicitors’ letter or Injuries Board application
School acknowledges receipt of correspondence indicating that the SCA will manage the claim
on the school’s behalf
School forwards correspondence and all related
documentation to the SCA
SCA register as a claim on the National Incident Management System and allocate the claim
to a Claims Manager
SCA Claims Management will investigate the claim and
manage it to conclusion in consultation with the school
If schools require advice on correspondence received, please contact the SCA Enterprise Risk Management Section on 01 2384900
2. Any correspondence (e.g. Solicitors’ letter, injuries board application) associated with personal injury or
third party property damage claims should be forwarded to the Claims Management section of the SCA
at the details below:
Claims Management Section,
State Claims Agency,
Treasury Building,
Grand Canal Street,
Dublin 2.
There is no requirement to seek legal advice or take any other action other than forwarding the
correspondence to the SCA. The SCA manages a claim from the point of claims notification
through to final resolution. Claims are investigated in a thorough and timely fashion in order to
facilitate early decision-making in relation to liability and strategy.
If you have any queries in relation to claims, please contact the Claims Management Section on
01 2384900.
Personal Accident Insurance
Personal accident insurance is a no fault compensation policy that is taken out by parents,
usually through a scheme managed by the school, which for a small premium covers certain
up front medical costs in the event of an injury sustained by their child.
120
Personal accident policies are not based on negligence and pay when a certain event occurs
provided it was not a deliberate act on the part of the claimant.
The SCA recommends that all students avail of this cover. This cover is particularly
useful in the school sector, due to the numerous student accidents which are accidental
and/or where no fault occurred e.g. sports accidents, falls in school yard etc. The cover can
also be for just "school activities" or "24 hour" cover depending on the insurance provider and
the policy option selected.
Community and Comprehensive Schools should ensure that the personal accident
insurance cover extends to cover all school related activities including work experience
placements, school tours etc.
121
Appendix 15
No.
PENSIONS DECLARATION.
Required by subsection 5(1) of the Appropriation Act, 1962.
I (name in full)
of
(state place of residence)
declare that I am entitled to receive a payment of the pension granted to me as a former
(state rank)
in School.
Signature of Pensioner:
Date:
Supporting Declaration
I hereby declare that I am a person described in paragraph (1) of Rule 4 of the Pensions Declaration
(Amendment) Rules, 2003; that the pensions declaration above was made in my presence and that I believe
the person making that declaration to be the pensioner described therein.
(Please see next page for details of those permitted to complete Supporting Declaration)
Name of Witness: ________________________________________________________
(Please use block capitals)
Address: __________________________________________________________
________________________________________________________________
________________________________________________________________
Signature of Witness: ____________________________________________________ Date: _________________________________
122
PENSIONS DECLARATION (AMENDMENT) RULES, 2003
DETAILS OF THOSE PERMITTED TO COMPLETE THE SUPPORTING DECLARATION
FORM.
1. Declarations made in the State.
In accordance with paragraph 4 of the above rules, where the declaration is made in the state, it may be witnessed
by a person whose name is on the register of Dáil Electors. The following persons may not be a witness:
(a) the pensioner or his/her spouse;
(b) a close relative of the pensioner (Father, Mother, Son, Daughter, Grandson, Granddaughter, Brother,
Sister, Niece or Nephew)
(c) a spouse of a close relative
2. Declarations made outside the State.
In accordance with paragraph 4 of the above rules, where the declaration is made outside the State, persons before
whom pensions declarations are to be made are as follows:
(a) A person whose name is on the register of Dáil Electors.
(b) An Irish diplomatic or consular officer.
(c) A person who, under the law of the country in which the pensions declaration is made, is:-
• A minister of religion recognised as such,
• A magistrate recognised as such,
• A physician or surgeon registered as such,
• A person qualified and acting as a lawyer in the country in which the pensions declaration is made
and authorised to so act,
• A notary public or other person competent to administer oaths,
• An officer authorised to sign documents on behalf of a bank, including a savings bank, being a bank
recognised as such, or
• A serving police officer duly appointed.
It may not be witnessed by those outlined at 1(a) to (c) above.
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